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Essays 121 - 150

Fraud - The Legal and Ethical Dimensions

fraud when accounting (Miller & Bahnson, 2005). In addition to the GAAP standards, some businesses, especially those outside the U...

Research Results: Have Attitudes Towards Whistle Blowing Change since Enron?

The writer analyses survey results provided by the student. The survey was undertaken to determine whether or not attitudes toward...

Unethical Practices

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

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...

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...

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...

Negative Aspects of the Sarbanes-Oxley Act

not been given any authority greater than that which resides in with the Security and Exchanges Commission (SEC), which can cause ...

ENRON: ILLEGAL ACTIVITIES, CULTURES AND IRREGULARITIES

corporation. But to avoid conflict of interest, SPEs are supposed to be run by outsiders who have no involvement in the main compa...

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...

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...

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 ...

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...

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...

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...

Royal Dutch Shell, Enron, and Business Ethics

those who were relying on the company for pensions, directly or indirectly, those who worked for them, and those who worked for co...

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...

Enron Scandal and Business Ethics

benefit from various government subsidies, it also cheated millions of shareholders using questionable accounting practices design...

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...

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...

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...

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...

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...

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...

Examination of Enron

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

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,...