Responding to the Times.
探讨了1990年代美国经济衰退对财务报告系统及会计师的影响，分析了衰退期间财务报表直接滥用行为的增长、储蓄与贷款行业的问题以及人类对经济下行压力的反应。
Abstract Focuses on the implications of the 1990s recession in the United States on the financial reporting system and for accountants in the country. Growth of direct financial statement abuses during recessionary times; Problems of the savings and loan industry; Human response to the pressures created by an economic downturn.