@article{oai:kitakyu.repo.nii.ac.jp:00000799,
 author = {Chowdhury, Mahbubul Alam},
 issue = {3・4合併号},
 journal = {北九州市立大学法政論集},
 month = {Mar},
 note = {Financial scandals in the 21st century in Japan have shown that independent auditing firms do not always fulfill their duties. News headlines of recent years have contained increasingly frequent reports of corporate scandals. Corporate scandals include financial irregularities which are related to the accounting records, falsification of transactions, the misuse of accounting principles and others financial activities. Reducing corporate financial irregularity is an important task, especially given its negative impacts on; production, trust within a corporation, shareholders, the quality of service provision, investment and trade, employees and finally, economies. This research describes the largest financial scandal in recent Japanese corporate history, involving the Nissan Motor Company. According to Nissan, Carlos Ghosn had been systematically under-reporting his earnings to security regulators and misusing company assets for personal benefit.},
 pages = {23--52},
 title = {Financial Irregularities at Nissan: An Empirical Analysis of Corporate Governance in Japan},
 volume = {48},
 year = {2021}
}