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Essays 451 - 480

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 ...

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...

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 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 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 ...

Unethical Practices

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

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...

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...

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...

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...

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...

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 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,...

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...

Examination of Enron

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

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...

Enron Corporation's Collapse

the Enron candidate bought Baileys campaign manager (How Enron Did Texas). Although Bailey did win, it was by an exceptionally na...

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...

Tutorial on the Enron Scandal

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

Arthur Andesen and the Enron Debacle

Company Description Active in the Utilities sector of the economy, Enrons industry officially is Natural Gas Utilities. Th...

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...

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...