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Essays 61 - 90

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...

Industrial Psychology; Explaining Enron

with several different players each able to avoid feeling personally responsible there was a lack of a real moral compass. ...

Is the Criticism Against Auditors Justified in the Light of Business Collapses such as Enron?

an explanation or the auditors may, in extreme cases, may not feel able to certify that accounts as true and accurate. The...

Corporate Governance

not the least of which includes employees, customers, suppliers, distributors, stockholders, interest groups, legal and regulatory...

Post Arthur Anderson and Enron Accounting Implications

the financial statements. This sent investors scrambling. Nancy Temple was viewed as the culprit (by both the courts and observers...

Ethics, Objectivity, and Values

business, but it has "confused some employees spiritually -- a side often overlooked by vitally important to an ethical workplace"...

Accounting at Enron

aside through Enron stocks. The question here is, could an Enron have been avoided? What would a financial consultant (one...

An Evaluation of Sarbanes-Oxley

(Sun, 2006). The author remarks that internal auditors now have rock star status (Sun, 2006). Clearly, auditors are revered and ha...

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...

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 ...

What Could Have Been Done to Save Enron

Enron, a publicly held company, was once a top provider of electricity but ended up in Chapter 11 bankruptcy ("Enron," 2002). Pr...

ENRON QUESTIONS

(Thomas). Employees who didnt do deals to post earnings ended up with higher score. The higher the score, the more likely the empl...

SOX Audits

(2003) commented that the sweeping criminal provisions in the act apply to everyone, including nonprofit organizations. For exampl...

Fraud - The Legal and Ethical Dimensions

fraud when accounting (Miller & Bahnson, 2005). In addition to the GAAP standards, some businesses, especially those outside the U...

Management Functions

All managers must control certain things. Finances must be controlled, for example, so that the organization operates both efficie...

Relationship of Ethics and Management Functions

explained that controlling has no relationship to authoritarian leadership styles, it is about controlling things such as resource...

Electric Utility Industry Deregulation

In twelve pages the market impacts of dergulating Duke Energy, Enron, and Southern Company are examined. Fourteen sources are cit...

Applications of Corporate Governance Issues to McBride Financial Services

in an accounting system that made many of the concealments that took place legal, or at least borderline, and the attitudes of tho...

THE ENRON IMPLOSION AND ORGANIZATIONAL BEHAVIOR THEORY

Enron International and Azurix Water, said Enron employees consisted of ex-military, Harvard Business School and ex-entrepreneurs ...

Corporate Culture at Enron

chief accounting officer and former Enron auditor from Arthur Anderson and a number of other executives (FOX News Network, 2005). ...

A Memo Involving Ethics

Johnson pulled all Tylenol products off the shelf at great cost in order to ensure the safety of consumers. The Company did this,...

Marketing in a Post 911 Era

as consumers have an increased awareness of less tangible aspects, such as corporate governance and ethical and moral responsibili...

An Analysis of One Market Under God by Thomas Frank

done to rein them in. Even many business people felt that capitalism had to be saved from itself because it was an economic system...

Enron and the 2002 Sarbanes Oxley Act

audit functions were in accordance with Generally Accepted Accounting Principles (GAAP), hiding debt in dummy corporations, as wel...

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...

Enron Scandal and Business Ethics

benefit from various government subsidies, it also cheated millions of shareholders using questionable accounting practices design...

Improper Accounting Practices

derivative, why its typically used and how its typically used. Following that, we can go in depth into both Enron and Worldcom, an...

Corporate Debacle of Enron

Enron but when speculation about shady accounting practices hit the media, stock prices plummeted and Dynegy quashed the deal (200...

Enron and Ethics

point forward was the beginning of the end for Enron. Indeed, the history of Enrons empire is nothing if not prolific. The...

Rise and Fall of Enron

Timeline, 2004). Jeffrey Skilling took over as CEO but resigned six months later; Lay returned to the post of CEO (FOX News Networ...