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Essays 361 - 390

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...

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,...

Accounting at Enron

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

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...

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"...

Effects of Acquisitions and Mergers on Workers

because they are in such demand, the owners are able to command a premium price. In an acquisition, the biggest problem both compa...

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...

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...

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 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 ...

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 ...

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...

Case Study of the Enron Corporation

billions of dollars below expectations, the bottom fell out. The stock was dumped, and it lost value. The stock has lost 99 percen...

The Collapse of Enron

is not right. What is the history of this now controversial company? II. History Enron began in 1985 as the combination of two...

Electric Utility Industry Deregulation

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

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...

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...

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...

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...

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...

Downfall of Enron and Its Reasons

At the crux of the issue is the fact that $3.85 billion in expenses was hidden from the companys financial statements in 2001...

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...