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Essays 91 - 120

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 Issue Examined

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

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...

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...

Individual Character and Ethics

and do this? This provides an example of a moral individual who is placed in a slightly unmoral situation. In this regard,...

THE ENRON IMPLOSION AND ORGANIZATIONAL FAILURES

their behavior. Along with this, Enron believed in its own publicity as the poster child of corporate culture for the "new economy...

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...

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...

Failure of Enron

may have severe problems, but it is in the interests of all parties for the company to gain some portion from creditors to allow i...

WorldCom and Enron

for bankruptcy due to its inability to hide such tremendous losses any longer. It took a matter of three month for the company to...

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...

Dabhol, India Enron Project

the development of the local economy and create jobs (Vachani, 1995). If we look at the situation in India, there is a need for m...

Hannah Arendt's The Banality of Evil and Modern Bureaucracy

and employees. So, it becomes imperative that when considering the effective management of ethics structures to pay attention to...

Performance of the Stock Market and the Effects of WorldCom and Enron Failures

This demand is impacted by information regarding that share as well as market conditions. In the case of Enron and WorldCom the we...

Could the UK Realize a Similar Enron Disaster?

problems were already apparent. In the annual accounts, debts had been understated and profits had been overstated to the amount o...

Values and Business Ethics

of philosophy dealing with right and wrong and the morality of motives and ends" (Shaughnessy, 2002, p. 20). But questions of ethi...

Corporate Greed and its Psychosocial Effects

life savings and retirement plans of countless employees who had worked hard to save their funds - but because of corporate greed,...

Examination of Enron

for the scandal that ultimately occurred. "The contributions dwarfed what was at stake for Enron. In its energy trading in Calif...

WorldCom, Enron, and the Application of Business Failure Prediction Models

known as the going concern concept1. In looking at the viability of the business the potential creditors are seeking to ensure tha...

The Relationship Between Andersen and Enron

(CNN Money, 2002). Further, David B. Duncan, the lead partner who was in charge of the Enron account, was fired (CNN, 2002). 6. An...

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

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 ...

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...