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Essays 361 - 390

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...

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...

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...

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...

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...

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,...

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...

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...

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...

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. ...

Investment Questions; Regulation, Bonds and Risk

In the financial markets are regulated by the Securities and Exchange Commission (SEC). The principal purpose of the SEC is to "pr...

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...

The Impact of the Enron Bankruptcy

to less than $1 (Explaining the Enron bankruptcy, 2002). The companys implosion cost thousands of employees their jobs as well as ...

Enron Management Planning And Ethics

collapse of the company. One can only conclude that these executives decided that it was worth the risk to take actions that were ...

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...

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...

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...

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...

Enron & WorldCom: Who Blew The Whistle?

agreement -- why should the whistle blowers? This is precisely how the handful of individuals felt when they learned their corpor...

Aquarius Marketing Case Study

Other resources may include statistical website. The important aspect is that many researchers need to be able to gain access to t...

Community Health Project/Diabetes Among Hispanics

in the US. Likewise, diabetes-associated nephropathy, a progressive disorder of the kidney, is the leading cause of end stage rena...

The Enron and Martha Stewart Cases Compared

those codified into law ...and creating societal pressures for reform" (p. 167). Indeed, the world is changing and more attention...

Protecting the Public Following Enron and Arthur Andersen Corporate Debacles

who led others astray" (Booth and Fowler 52). Enron spiraled into bankruptcy because Arthur Anderson notified Enrons offic...

Review of C. William Thomas' April 2002 Article 'The Rise and Fall of Enron'

starts out by indicating that the reason was simple enough - terming it "collective greed born in an atmosphere of corporate arrog...