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Essays 121 - 150

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...

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...

THE ENRON IMPLOSION AND ORGANIZATIONAL BEHAVIOR THEORY

Enron International and Azurix Water, said Enron employees consisted of ex-military, Harvard Business School and ex-entrepreneurs ...

Corporate Culture at Enron

chief accounting officer and former Enron auditor from Arthur Anderson and a number of other executives (FOX News Network, 2005). ...

Unethical Practices

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

Analysis of the Enron Dabhol Power Project

Technology advances in mediation software have increased the capability of companies to negotiate within a global business framewo...

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...

Value of Conventional Methods of Accounting

in how organizations can categorize and classify their financial results, each organization is required to maintain uniform intern...

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...

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...

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...

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 ...

Corporate Governance

not the least of which includes employees, customers, suppliers, distributors, stockholders, interest groups, legal and regulatory...

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...

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...

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...

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...

Overview of Special Purpose Entities

while the media is referring to what Enron officers did as "off-balance-sheet" partnerships -- "those hundreds of Enron entities t...

Tutorial on the Enron Scandal

sources will be cited using APA style. Chronology of the Enron Collapse Before analyzing what, exactly, caused Enrons coll...

Corporate America and Manipulation of Revenue

evident that much fraud can be discovered before it is too late. While this was not true in the case of Enron, the evidence has s...

Aftermath of the Enron Fallout

own stock, upon which they are relying for retirement, in a pension fund. This has raised alarm bells, as other companies can also...

Current Thinking and Management Issues Regarding Corporate Governance

sort through the shards of Enrons collapse, the concept of corporate governance can make a difference in many areas as it enhances...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

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...