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Enron and Can This Type of Corporate Scandal Happen Again?

the wake of Enron and SOA, however, experts have pointed out that if nothing else, auditing and auditing structures have been incr...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Are Accounting Reforms And Legislation Are The Only Means By Which The Accounting Profession Will be Able To Regain Public Trust And Re-Establish Its’ Credibility?

fraud, and it was with this we might argue there was the first loss of confidence in the auditors. This case limited the liability...

Irregularities in Accounting at WorldCom and Enron

savvy ways of getting things done. That is, until the fall of 2001. The nation, already shocked and stunned by the tragedy...

Accounting Standards; Will Enron Happen Again?

the GEC directors took control of the company, and therefore the accounts this ?10 million profit turned into a $4.5 million loss ...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

4 Types of Accounting Dissertation Proposals

some difference. The major difference is the culture and the economy. It is hypothesised that there will be major difference in en...

Overview of IAS

In nine pages international accounting standards are examined in terms of investments, cash flow reporting, retirement benefits, t...

International Accounting Standards

AASB along with many other national accounting boards all see it as necessary for international co-operation and understanding tha...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

Accounting Questions

not yet been made, the customer has the computers on a trial basis and they have paid a deposit of $20,000 which they will forfeit...

UK Standard Setting and Accounting Standards

by the auditors that said it was a fair and reasonable basis. (Elliott and Elliott, 2005). When the take-over went ahead a...

The Aftermath of the Arthur Andersen Scandal

Chicago to suggest to Houstons firm partners that it was fine to shred documents and delete any e-mails related to the Enron case ...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Social Responsibility, Terminally Ill Citizens, and Euthanasia

In five pages euthanasia is explored in terms of history, types, and issues of economics, living wills, and human rights....

Debacle of Enron Corporation

decided to trade bandwidth as a commodity just as it was trading gas and electricity (Leonard, 2001). The corporations investments...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Darka Case Study

17.20). The payments on the finance he should be apportioned between the charge for finance, and the outstanding liability (seen u...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

International Accounting Standards Implementation Benefits and Costs

in some countries. Therefore, even in a single country there are choices. When it is considered the level of flexibility internati...

Financial and Managerial Accounting

the companys present and future performance, rather than past history (Managerial accounting - an introduction). They relate only ...

Accounting: Internal Controls

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

Global Accounting and International Standards

Therefore the general legal system seemed to let down the financial regulatory systems when fraud or malpractice was detected. We ...

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

WorldCom, Enron, and Ethics

employees - and even the economy. In the end, no one has benefited from either situation, because the methods were done in secrecy...

Enron's Failure and its Reasons

accounting system it may be argued that a collapse in the style of Enron is much more unlikely due to very different accounting en...