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Essays 481 - 510

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...

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 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...

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,...

Businesses and Individuals Confront Dishonesty

corresponding functional interest in them * The interests of all stakeholders are of intrinsic value (Donaldson et al, 1995, pp. 6...

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...

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...

America's Changing Business Ethics

these contributions finds one incorporating the interests of ethics and morality within the corporate structure, essential concept...

Strategic Errors at Enron

to be on a continuing growth streak. Enron did not use proper or prudent caution in their diversification strategies. There did ...

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,...

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...

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...

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...

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...

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: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

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...

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...

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 ...

Performance of the Stock Market and the Effects of WorldCom and Enron Failures

This demand is impacted by information regarding that share as well as market conditions. In the case of Enron and WorldCom the we...

WorldCom and Enron Comparison

its current ratio is understandable. WorldComs values in these two ratios reflect its precarious operation position. Neith...