Academic literature on the topic 'Enron'
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Journal articles on the topic "Enron"
Defeuilley, Christophe. "Enron." Flux 46, no. 4 (2001): 76. http://dx.doi.org/10.3917/flux.046.0076.
Full textSullivan, Rory. "Enron." Journal of Corporate Citizenship 2002, no. 8 (December 1, 2002): 91–104. http://dx.doi.org/10.9774/gleaf.4700.2002.wi.00010.
Full textClark, Woodrow W., and Istemi Demirag. "Enron." Journal of Corporate Citizenship 2002, no. 8 (December 1, 2002): 105–22. http://dx.doi.org/10.9774/gleaf.4700.2002.wi.00011.
Full textCraig, Russell. "Enron." Critical Perspectives on Accounting 14, no. 8 (November 2003): 790. http://dx.doi.org/10.1016/s1045-2354(02)00164-8.
Full textKienzler, Donna, and Carol David. "After Enron." Journal of Business and Technical Communication 17, no. 4 (October 2003): 474–89. http://dx.doi.org/10.1177/1050651903255418.
Full textSeeger, Matthew W., and Robert R. Ulmer. "Explaining Enron." Management Communication Quarterly 17, no. 1 (August 2003): 58–84. http://dx.doi.org/10.1177/0893318903253436.
Full textJOHNSON, JEFF. "ENRON FIASCO." Chemical & Engineering News 80, no. 5 (February 4, 2002): 10. http://dx.doi.org/10.1021/cen-v080n005.p010a.
Full textBaker, C. Richard, and Rick Hayes. "The Enron fallout: Was Enron an accounting failure?" Managerial Finance 31, no. 9 (September 2005): 5–28. http://dx.doi.org/10.1108/03074350510769839.
Full textRosen, Cheryl. "Ethics After Enron." Business Ethics: The Magazine of Corporate Responsibility 20, no. 2 (2006): 22–26. http://dx.doi.org/10.5840/bemag200620219.
Full textVan Helden, Jan. "Accountingonderzoekers over Enron." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 12 (December 1, 2002): 554–55. http://dx.doi.org/10.5117/mab.76.13791.
Full textDissertations / Theses on the topic "Enron"
Antfolk, Angelica, and Madeleine Möller. "Enron : Vad hände egentligen?" Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9480.
Full textSkandalen som omvärvde Enron skakade affärsvärlden då det var den största skandal som dittills inträffat. De brott Enrons ledning stod anklagade för var många och av varierande art. De undersökningar som redan har genomförts har till stor del fokuserat på organisationen och ledarskapet. För att ge en annorlunda vinkel fokuserar denna uppsats istället på redovisningen och några av de misstag som begicks av Enrons ledning. Det är även därför som händelserna granskas ur ett revisorsperspektiv. Målgruppen är revisionsintresserade samt de som är intresserade av ekonomisk historia. De data som har använts i arbetet är sekundärdata som blev åtkomlig genom databaser och relevanta sökord. Enron använde sig av enheter som de skapat för speciella ändamål (SPE-enheter) för att kringgå gällande regler samt för att dölja förluster. Detta skedde bland annat i fallet med Talon, då de kringgick reglerna gällande redovisning av förluster genom att ta upp nya inkomster och på så sätt upprätthålla det egna aktievärdet. Tillgångarna i de SPE-enheter Enron skapade bestod till största del av aktier i Enron vilket gjorde enheterna beroende av att Enrons aktievärde upprätthölls. Enligt de regler som var aktuella innan konkursen skulle SPE-enheter konsolideras med grundarens balans- och resultaträkning då vissa kriterier inte uppfylldes. Detta var en regel som Enron konsekvent bröt mot genom att fortlöpande bilda nya enheter för att bibehålla det egna aktievärdet samt för att dölja att kraven kring konsolidering inte uppnåddes. Mark-to-market var en process som Enron utnyttjade frekvent när det gällde värdering av långtidskontrakt inom energihandeln. Processen går ut på att uppskatta kommande marknadsvärden för att kunna beräkna kommande inkomster. Enron var emellertid alltför optimistiska i sina uppskattningar vilket ledde till att vinsterna som redovisats var betydligt högre än de verkliga. För att dölja detta använde sig företaget av vinstförvaltning, vilket innebär att de flyttade inkomster för att upprätthålla en jämn vinstnivå genom åren. Något som blev till ett stort problem då avtalet med videojätten Blockbuster avbröts utan att några vinster verkligen inkommit. Enrons redovisningsbrott är till största delen fria tolkningar av reglerna eller det faktum att de lyckats kringgå dem helt. Enbart i fallen med SPE-enheterna kan brott påvisas.
The Enron scandal was the biggest scandal that had existed (at the time it occurred) and it chocked the entire business world. The crimes that Enron’s management were charged with were many and of different species. Previous investigations concentrate on leadership and organization. To give a different visual angle, this essay focuses on the accounting issues and some of the mistakes that the management in Enron made. Furthermore, the events in the case of Enron are seen from an auditor’s perspective. Our goal is to reach audit and other economic history interested parties. The data that were used is secondary data that became available through carefully selected search words. Enron used entities created for special purposes (SPE-entities) to avoid rules and to hide losses. This happened in the case with Talon, when Enron circumvent the rules regarding the ways in which losses presents in the financial statement, by showing incomes to maintain the value of the stocks. The assets in the SPE-entities were mainly stocks in Enron, which meant that the entities depended on Enron’s stock value to maintain an acceptable level. According to the rules before the bankruptcy, the entities balance- and result sheets did not need to be consolidated with the founders if certain criteria were met. This was a rule that Enron consistently broke by continuously create new entities and Enron could in that way retain their stock value and hide from the consolidating requirements. Mark-to-market is a process that was frequently used by Enron when they were to appreciate the values from long-term contracts within the energy business. According to the process the company estimate market values to present future incomes. However, Enron were to optimistic when they calculated, which meant that the profit estimated were higher than in reality. To cover the truth Enron used profit administration, which means that they shifted the profits to present a better profit level over the years. This became a big problem in the case with Blockbuster Video, a case that was interrupted before any profits were made. The crimes that were made by Enron’s management are to a large part their own interpretation of the accounting rules or the fact that they entirely manage to avoid the rules. Crimes can be pointed out only in the case with the SPE-entities.
Schuler, Dominik. "Vor-und Nachteile der Sarbanes-Oxley Act Gesetzgebung für die in New York kotierten Schweizer Gesellschaften." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03601580001/$FILE/03601580001.pdf.
Full textWalenta, Jayme. "Corporate performances in space : situating fraud in the Enron case." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/3613.
Full textWaterman, K. Krasnow. "Knowledge discovery in corporate email : the compliance bot meets Enron." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/37574.
Full textIncludes bibliographical references (leaves 101-107).
I propose the creation of a real-time compliance "bot" - software to momentarily pause each employee's email at the moment of sending and to electronically assess whether that email is likely to create liability or unanticipated expense for the corporation. My thesis describes the confluence of historical events making such a product necessary and desirable - increase in corporate regulation, explosive growth of email, acceptance of email as evidence in litigation. The cautionary tale of Enron provides the backdrop for the thesis. The government released hundreds of thousands of Enron management emails and they have become research fodder for those interested in "Knowledge Discovery," a computer science discipline that gleans meaningful information from data otherwise indecipherable due to its sheer size. CEO's and other C-level corporate managers are my intended audience, so I have attempted to counter the weightiness of the technical topics by focusing on the search for readily understandable management headaches such as the loss of productivity due to high participation in the fantasy football pool or the potential for dirty jokes to become evidence in an employment law claim.
by K. Krasnow Waterman.
M.B.A.
Corbellari, Max. "An investigation into corporate governance and the fall of Enron." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49841.
Full textThe Study Project is entitled: "Corporate Governance and the fall of Enron", Concepts like corporate government have been developed and created due to needs of owners and society to supervise management but more importantly influence the direction of companies. The term "corporate governance" derives from an analogy between the governments of cities, nations or states and the governance of corporations. The early corporate finance textbooks saw "representative government" (Mead 1922:31) as an important advantage of the corporation over partnerships but there has been and still is little agreement on how representative corporate governance really is, or whom it should represent. The analogy between corporate and political voting was explicit in early corporate charters and writings, dating back to the revolutionary origins of the American corporation and the first railway corporations in Germany (Dunlavy 1998). The precise term "corporate governance" itself seems to have been used first by Richard Eells (1960, p.l08), to denote "the structure and functioning of the corporate polity". An important objective of this Study Project was to investigate the case study of Enron, why it failed and the outcome relating to Corporate Governance in the future. A review of the activities by Enron was done in order to determine the possible reasons of its failure. To achieve the above, it was determined that qualitative, investigative research would be conducted, rather than a quantitative, numerative approach. The research methodology used in this Study Project of a secondary research. Secondary research, in the form of an in-depth, global literature review was conducted on the topic.
Ahmed, Hameed, and Ali Najam. "How Corporate Governance Affects Strategy of Corporations : - Lessons from Enron Corporation -." Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5891.
Full textCorporate governance is a subject of academic and professional debate. It has and it will continue to be a topic under scrutiny for subsequent deliberations since there are many different research dimensions and contexts associated with it. However, it has been observed that the linkage between corporate governance and strategy of a corporation remains as an untapped area with considerable avenues of research. This paper tends to explore this linkage, using Enron scandal as backdrop.
In the aftermath of the debacle of US energy giant Enron in 2001, the significance of corporate governance has come under heavy scrutiny of different researchers. Whereas different explanations have been attributed to its downfall, it has been widely accepted that this was a case of failed corporate governance.
This paper tends to explore Enron downfall from the perspective of failed corporate governance. By defining and exploring corporate governance and its underlying issues, the authors have used Agency theory as a theoretical framework in unison with internationally renowned auditing company - Ernst & Young Model - to understand the role of different actors and forces responsible for Enron collapse.
By using qualitative research method, the authors have used secondary literature as well as combination of questionnaires and telephonic interviews to obtain viewpoint of renowned international academic / professional researchers. They have been identified through convenience sampling methodology. A few internationally renowned auditing companies have also been used as part of this survey to explore diversity of perspectives in this context. Efforts have been made; to explore the main causes rather then to write just another case on Enron.
After drawing lessons from Enron, the paper concludes with the understanding that there is direct link between corporate governance and strategy of corporations. However there is diversity of perspectives in this context and hence it requires further exploration and debate.
Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.
Full textDemont, Vitus. "Was bringt die staatliche Aufsicht über die Revisoren?" St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/95662664001/$FILE/95662664001.pdf.
Full textAzibi, Jamel. "Qualité d’audit, comité d’Audit et crédibilité des états financiers après le scandale Enron : approche empirique dans le contexte Français." Thesis, Paris, CNAM, 2014. http://www.theses.fr/2015CNAM0950/document.
Full textAt the end of 2001, the scandal series was announced in the US context. Several scandals, especially the Eron failure, were revealed in the first stage by the media. The main purpose of this research is to study the impact of the new reform, in audit after Enron scandal, on auditor independence, audit comity and financial statement credibility. Three operational objectives have been treated in this study. First, we have analyzed the effects of Enron scandal on financial market reaction, auditor choice and auditor conservatism in the French context. Second, we have investigated the impact of the new reform on the auditor independence. Finally, we have examined the effect of audit committee on financial statement credibility after the adoption of the Bouton Report in 2002.The empirical results have shown that the presence of the Non-Big4 members in the legal audit process have minimized the negative effect of the reaction of the SBF 250. However, the perception of the foreign institutional investors has not changed significantly for the Big4 audit services. This auditor group (Big4) does not justify the production of the audit quality compared to other auditors in France. To restore confidence in the financial market, the French legislative authority has created the H3C. The empirical results have revealed that the establishment of the H3C has ameliorated the auditor independence. Hence, the announcement of the launch of H3C disciplinary activity after 2005 has not had a significant effect on auditor independence. In contrast, the appearance of the Bouton Report in 2002 and the reform related to the internal control depend on the audit committee characteristics (expertise and independence audit committee members)
Genova, Rosalie Kasson John F. "How Enron collapsed at Ground Zero tangled narratives in the new century /." Chapel Hill, N.C. : University of North Carolina at Chapel Hill, 2007. http://dc.lib.unc.edu/u?/etd,1085.
Full textTitle from electronic title page (viewed Mar. 27, 2008). "... in partial fulfillment of the requirements for the degree of Master of Arts in the Department of History." Discipline: History; Department/School: History.
Books on the topic "Enron"
Theatre, Chichester Festival, Headlong Theatre, and Royal Court Theatre, eds. Enron. London: Methuen Drama, 2009.
Find full text1949-, Bruner Robert F., and Colgate Darden Graduate School of Business Administration., eds. Enron, 1986-2001. 3rd ed. Virginia: Darden School, UVA, 2002.
Find full textLay, Kenneth L. The Enron story. New York: The Newcomen Society of the United States, 1990.
Find full textBradley, Robert L. Edison to Enron. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118192481.
Full textF, Sterling Theodore, ed. The Enron scandal. New York: Nova Science Publishers, 2002.
Find full textDembinski, Paul H., Carole Lager, Andrew Cornford, and Jean-Michel Bonvin, eds. Enron and World Finance. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230518865.
Full textBodily, Samuel E. Transformation of Enron, 1986-2000. 2nd ed. [Charlottesville, Va.]: Darden School, University of Virginia, 2000.
Find full textBook chapters on the topic "Enron"
Fifka, Matthias S. "Enron." In Encyclopedia of Corporate Social Responsibility, 958–60. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_290.
Full textReksulak, Michael, and William F. Shughart. "Enron." In The Encyclopedia of Public Choice, 543–48. Boston, MA: Springer US, 2004. http://dx.doi.org/10.1007/978-0-306-47828-4_94.
Full textFeldman, Robert. "Enron." In Professionalism and Values in Law Practice, 54–63. Milton Park, Abingdon, Oxon; New York, NY:: Routledge, 2020. http://dx.doi.org/10.4324/9780429244704-12.
Full textWu, Desheng Dash, and David L. Olson. "Enron." In Enterprise Risk Management in Finance, 11–14. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137466297_2.
Full textClarke, Thomas. "Enron." In International Corporate Governance, 493–510. Second Edition. | New York : Routledge, 2017. | Revised edition of the author’s International corporate governance, 2007.: Routledge, 2017. http://dx.doi.org/10.4324/9781315749990-11.
Full textClikeman, Paul M. "Enron." In Called to Account, 189–98. Third edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.4324/9780429449475-24.
Full textBoddy, Clive R. "Enron Scandal." In Encyclopedia of Business and Professional Ethics, 1–4. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-23514-1_2-1.
Full textBoddy, Clive R. "Enron Scandal." In Encyclopedia of Business and Professional Ethics, 1–4. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-23514-1_2-2.
Full textLee, Li Way, and Aaron Keathley. "Scammers: Enron Scheme." In 45 Conversations About Behavioral Economics, 143–45. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05046-6_35.
Full textMarkham, Jerry W. "The Enron Corp." In From Enron to Reform, 49–94. New York: Routledge, 2022. http://dx.doi.org/10.4324/9781003247135-2.
Full textConference papers on the topic "Enron"
Agarwal, Apoorv, Adinoyi Omuya, Jingwei Zhang, and Owen Rambow. "Enron Corporation." In the 2014 International Conference. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2639968.2640065.
Full textAgarwal, Apoorv, Adinoyi Omuya, Jingwei Zhang, and Owen Rambow. "Enron Corporation." In the 2014 International Conference. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2639968.2640083.
Full textSnáel, Václav, Jirí Dvorský, Anton Timofieiev, and Jaroslav Pokorný. "H-Index Analysis of Enron Corpus." In 2008 Eighth International Conference on Intelligent Systems Design and Applications (ISDA). IEEE, 2008. http://dx.doi.org/10.1109/isda.2008.305.
Full text"H-INDEX CALCULATION IN ENRON CORPUS." In 3rd International Conference on Software and Data Technologies. SciTePress - Science and and Technology Publications, 2008. http://dx.doi.org/10.5220/0001891802060211.
Full textSchmitz, Thomas, and Dietmar Jannach. "Finding errors in the Enron spreadsheet corpus." In 2016 IEEE Symposium on Visual Languages and Human-Centric Computing (VL/HCC). IEEE, 2016. http://dx.doi.org/10.1109/vlhcc.2016.7739679.
Full text"Valuation standards in a post-Enron world." In 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_256.
Full textTimofieiev, Anton, Vaclav Snasel, and Jiri Dvorsky. "Social communities detection in Enron corpus using h-Index." In 2008 First International Conference on the Applications of Digital Information and Web Technologies. IEEE, 2008. http://dx.doi.org/10.1109/icadiwt.2008.4664401.
Full textJoorabchi, Minoo Erfani, Ji-Dong Yim, Mona Erfani Joorabchi, and Christopher D. Shaw. "Enron case study: Analysis of email behavior using EmailTime." In 2010 IEEE Symposium on Visual Analytics Science and Technology (VAST). IEEE, 2010. http://dx.doi.org/10.1109/vast.2010.5649905.
Full textShinako Matsuyama and Takao Terano. "An agent simulator meets the enron for communication network analysis." In 2007 IEEE International Conference on Systems, Man and Cybernetics. IEEE, 2007. http://dx.doi.org/10.1109/icsmc.2007.4414199.
Full textYu, Saisai, Feng Ye, and Chi Chi. "Evaluating Node Importance in Complex Network Based on Enron Database." In 2012 Second International Conference on Instrumentation, Measurement, Computer, Communication and Control (IMCCC). IEEE, 2012. http://dx.doi.org/10.1109/imccc.2012.219.
Full textReports on the topic "Enron"
Bader, Brett William, Richard A. Harshman, and Tamara Gibson Kolda. Pattern analysis of directed graphs using DEDICOM: an application to Enron email. Office of Scientific and Technical Information (OSTI), December 2006. http://dx.doi.org/10.2172/900402.
Full textStockinger, Kurt, Doron Rotem, Arie Shoshani, and Kesheng Wu. Analyzing Enron Data: Bitmap Indexing Outperforms MySQL Queries bySeveral Orders of Magnitude. Office of Scientific and Technical Information (OSTI), January 2006. http://dx.doi.org/10.2172/881612.
Full textLeuz, Christian, and Catherine Schrand. Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock. Cambridge, MA: National Bureau of Economic Research, April 2009. http://dx.doi.org/10.3386/w14897.
Full textBittmann, Felix. Academic track mismatch and the temporal development of well-being and competences in German secondary education. Verlag der Österreichischen Akademie der Wissenschaften, May 2021. http://dx.doi.org/10.1553/populationyearbook2021.res5.1.
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