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Essays 91 - 120

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...

Unethical Practices

merger of Houston Natural Gas and InterNorth in 1985. It was initially a gas pipeline operator and a national gas commodities trad...

The Failings at Enron from an OB Perspective

as individual isolated actors, but they acted as part of a group reflecting loyalties to colleagues and their commitments which we...

ENRON, FRAUD AND CONSEQUENCES

Mention the word "Enron" and what is likely to come to mind is "accounting scandal." Though the period between 2000-2002 brought i...

Corporate Governance

corporate governance has become an issue of regulation as seen with the Sarbanes-Oxley Act of 2002 in the US which indicate the in...

Relationship of Ethics and Management Functions

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

Management Functions

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

The Importance of Corporate Governance

the context of Walkers (2005) statements, the public arena is noted, but this idea can be applied to any organization. Fiscal resp...

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). ...

Enron, the Contribution of Masculine Culture to its Downfall

the epitome of stereotypical masculinity almost to the point of caricature. Skilling once said that he had thought about it a lot ...

Accounting and Corporate Effects of Business Failures

in accountants and the way accounts were prepared was being shaken. The entire financial basis of the stock markets requires tha...

Accounting Questions

rules and audits the accounts. When looking at the failure of Enron it is these accounting standards that appear to fail. In looki...

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...

Accounting Essays and Theories

what the literature has to say about accountants and whether or not theyre trained to determine if something might lead to a scand...

Fraudulent Accounting Procedures at WorldCom and Enron

as CEO and Chairman on February 4, 2002; Jeffrey K. Skilling, former CEO and Director; Andrew S. Fastow, former chief financial of...

Value of Conventional Methods of Accounting

in how organizations can categorize and classify their financial results, each organization is required to maintain uniform intern...

Increased Corporate Governance and Auditor Independence

At the time, the SEC had examined the reports of many publicly-held companies and had required more than 100 to restate their resu...

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...

Today's Business and Business Ethics

its only when they get caught with their hands in the cookie jar, so to speak, that suddenly there is the desire to become better....

Enron and Ethics of the Media

see fit, in spite of how their selfish actions may cause harm or damage to others. Indeed, this is precisely the essence of socia...

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 ...

Businesses and Individuals Confront Dishonesty

corresponding functional interest in them * The interests of all stakeholders are of intrinsic value (Donaldson et al, 1995, pp. 6...

America's Changing Business Ethics

these contributions finds one incorporating the interests of ethics and morality within the corporate structure, essential concept...

Enron Scandal and Ethics

some time; keeping them off Enrons balance sheet avoided the situation in which Enron would have to list the debt without any prof...

Corporate Governance Issue Examined

effect to such things, and these situations are no different. When people lose jobs, families suffer, economies suffer, communiti...