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Essays 331 - 360

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...

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...

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...

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...

Leadership and Business Ethics

Businesses must maintain integrity and they do this "within a framework of the law and ethics" (2000, p.17). Some firms have imple...

An Organization and Adding Value

as Gap and Nike (Mason, 2000). In some cases, the charges have been valid. Many Asian and other nations see no real...

Enron and WorldCom Financial Statement Manipulation

processes (Chidi, 2002). Some of the accounting techniques used at WorldCom in order to supplement R&D write-offs included the use...

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,...

Creative Accounting Incentives and Maintenance

share price performance. There are also the wider culture issues that encourage this and place an onerous duty on those who may be...

Deceptive Reporting and Methodologies for Financial Accounting

is precisely what Enron did (Thomas, 2002). Because of this, Enron, before everything collapsed, boosted valuation estimates, with...

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...

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...

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 ...

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...

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...

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...

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 ...

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...

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...

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...

Enron Scandal Analysis

books. The charges against Lay are that "he knew his company was failing in 2001 when he sold millions of dollars in stock and ur...

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...

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 ...

Investors, Scandal Warnings, and the 2002 Sarbanes-Oxley Act

perception of the regulatory environment is one that inspires confidence that the results and basis of the valuation accurate and...

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 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...