Academic literature on the topic 'Enron Corp'

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Journal articles on the topic "Enron Corp"

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Baker, C. Richard, and Rick Hayes. "Reflecting form over substance: the case of Enron Corp." Critical Perspectives on Accounting 15, no. 6-7 (2004): 767–85. http://dx.doi.org/10.1016/j.cpa.2002.08.001.

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Choy Zevallos, Elsa Esther. "LOS ACTOS PÚBLICOS DEL CONTADOR Y LA ÉTICA, UN PROBLEMA EN ENRON CORP." Quipukamayoc 9, no. 17 (2014): 69. http://dx.doi.org/10.15381/quipu.v9i17.5579.

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Contador Público, dos palabras que expresan la función del profesional contable. El carácter público, ubica su actuación como "visto y sabido por todos" y su deber es decir la verdad, opinar con absoluta independencia y transparencia, para evitar situaciones como el problema Enron Corp. y sus Auditores.
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Okike, Elewechi, and Andrew Turton. "Corporate governance reform within the UK banking industry and its effect on firm performance." Corporate Ownership and Control 7, no. 1 (2009): 456–70. http://dx.doi.org/10.22495/cocv7i1c4p3.

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Using a corporate governance scorecard (Corp-Gov Score) measuring twenty-six areas of corporate governance best practices in four UK banks, this study examined whether improved levels of corporate governance led to higher levels of firm performance within the UK banking industry over the time period 1999-2006. The twenty-six measures were split into four sub-sector areas of Corp-Gov Score comprising Board of Directors, Remuneration Policies, Auditing Policies, and Transparency/Disclosure Policies. Using both correlation and regression analysis on the information extracted from the Annual Repor
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Galih Chandra Kirana and Muhammad Ichrom. "Pengaruh Otonomi, Ambiguitas Peran Dan Profesionalisme Terhadap Kinerja Auditor Pada Kantor Akuntan Publik (Kap) Di Jakarta Selatan." Jurnal Liabilitas 4, no. 2 (2019): 52–66. http://dx.doi.org/10.54964/liabilitas.v4i2.54.

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Isu mengenai profesionalisme marak diperbincangkan menyusul banyaknya skandal akuntansi yang terjadi pada perusahaan-perusahaan besar di dunia seperti Enron Corp, Xerox Corp, WorldCom hingga Walt Disney.Banyak masalah yang terjadi pada berbagai kasus bisnis yang ada saat ini melibatkan profesi akuntan.Sorotan yang diberikan kepada profesi ini disebabkan oleh berbagai faktor diantaranya praktik-praktik profesi yang mengabaikan standar akuntansi bahkan etika, Salah satu faktor yang memoderasi kinerja adalah hubungan kepegawaian yang terdiri dari hubungan kepegawaian antara perusahaan dan karyawa
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Dibra, Rezart. "Corporate Governance Failure: The Case Of Enron And Parmalat." European Scientific Journal, ESJ 12, no. 16 (2016): 283. http://dx.doi.org/10.19044/esj.2016.v12n16p283.

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Corporate governance is a central and dynamic aspect of business. The term governance is derived from the latin word gubernare, meaning to steer. It usually applies to the steering of a ship. Thus, this implies that corporate governance involves the function of direction rather than control. Corporate governance has come to the forefront of academic research due to the vital role it plays in the overall health of economic systems. Corporate governance was long ignored as a matter of potential importance for the development of a nation’s economy. The wave of U.S. corporate fraud in the 1990s wa
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Bhasin, Madan Lal. "Creative Accounting Practices at Satyam Computers Limited: A Case Study of India’s Enron." International Journal of Business and Social Research 6, no. 6 (2016): 24. http://dx.doi.org/10.18533/ijbsr.v6i6.948.

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<p>Satyam Computers were once the crown jewel of Indian IT industry, however, the debacle of Satyam raised a debate about the role of CEO in driving a company to the heights of success and its relation with the board members and core committees. The scam brought to the light the role of corporate governance (CG) in shaping the protocols related to the working of audit committees and duties of board members. The Satyam scam was a jolt to the market, especially to Satyam stockholders. This paper attempts an in-depth analysis of India’s Enron, Satyam Computer’s “creative-accounting” scandal
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Zhuk, Valerii, and Kateryna Melnyk. "Audit Theory: Classical Core and Development." Accounting and Finance, no. 4(90) (2020): 89–102. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-89-102.

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At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of
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Sullivan, Daniel W. "The Impact Of The Sarbanes-Oxley Act Of 2002 On The Teaching Of Ethics In Core MBA Curriculums In Ohio." American Journal of Business Education (AJBE) 3, no. 5 (2010): 61–70. http://dx.doi.org/10.19030/ajbe.v3i5.429.

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A decade of corporate scandals has highlighted a lack of ethical decision making skills among business leaders. Reasons for this deficiency vary from an absence of ethical teaching in the home to a failure of American corporate culture. In 2002, the situation reached a critical point with scandals such as Enron and Tyco forcing a Congressional response in the form of the Sarbanes-Oxley Act of 2002. Questions concerning corporate leaders’ ability to act ethically again resurfaced in the wake of the recent financial collapse of giants such as AIG and Citigroup, creating a debate over what lesson
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Jollands, Stephen, Chris Akroyd, and Norio Sawabe. "Core values as a management control in the construction of “sustainable development”." Qualitative Research in Accounting & Management 12, no. 2 (2015): 127–52. http://dx.doi.org/10.1108/qram-04-2015-0040.

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Purpose – This paper aims to examine a management control constructed by senior managers, a core value focused on sustainability, as it travels through time and space. The criticality of sustainable development suggests the need to understand the effects that core values have on organisational actions. Design/methodology/approach – A case study methodology carried out at a multinational organisation is used. This analysis was informed by an actor-network theory which allowed placing the organisation’s sustainability focused core value at the centre of this research. Findings – It was found tha
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Friedlander, Michael, Katrin Marie Sjoquist, Dirkje Willemien Sommeijer, et al. "PARAGON: Phase II study of aromatase inhibitors in women with potentially hormone responsive recurrent/metastatic gynecologic neoplasms: ANZGOG 0903." Journal of Clinical Oncology 31, no. 15_suppl (2013): TPS5614. http://dx.doi.org/10.1200/jco.2013.31.15_suppl.tps5614.

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TPS5614 Background: Many gynaecological cancers of different pathological type express estrogen and/or progesterone hormone receptors (ER/PR). Reports of tumour response and clinical benefit with hormonal therapies show variable rates of activity. There is a need to prospectively study the role of aromatase inhibitors in women with potentially hormone responsive recurrent gynaecological cancers to establish response rates, clinical benefit, quality of life (QoL) and identify predictors of response. Methods: PARAGON is phase II Gynecologic Cancer InterGroup trial lead by the Australia New Zeala
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Dissertations / Theses on the topic "Enron Corp"

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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.

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Demont, 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.

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Baumgartner, Beat. "Die Rolle der US-amerikanischen Wertpapieraufsichtsbehörde SEC im Fall Enron und Konsequenzen für die Wertpapieraufsicht." St. Gallen, 2004. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01648518001/$FILE/01648518001.pdf.

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Togni, Lorenzo. "Neuordnung der Unabhängigkeit der Revisoren - Perspektiven für die Prüferbranche." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/98909872001/$FILE/98909872001.pdf.

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Sánchez, Morales Francisco Esteban. "Desarrollo de casos chilenos en análisis financiero." Tesis, Universidad de Chile, 2002. http://repositorio.uchile.cl/handle/2250/141839.

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Seminario para optar al título de Ingeniero Comercial<br>En la universidad aprendemos mucha teoría que nos intenta explicar de una manera relativamente simple como se comportan ciertos fenómenos de nuestra vida cotidiana y como reaccionan ante movimientos de otros factores que los determinan. Pero estas teorías están basadas en una serie de supuestos, los cuales los alejan de la realidad y la práctica, lo cual hace sentirse inseguro a los alumnos cuando llega el momento de entrar al campo laboral. En los últimos años, y sobre todo en las escuelas de negocios, se ha venido incorporando un sist
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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.

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Books on the topic "Enron Corp"

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1949-, Bruner Robert F., and Colgate Darden Graduate School of Business Administration., eds. Enron, 1986-2001. 3rd ed. Darden School, UVA, 2002.

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Lay, Kenneth L. The Enron story. The Newcomen Society of the United States, 1990.

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Theatre, Chichester Festival, Headlong Theatre, and Royal Court Theatre, eds. Enron. Methuen Drama, 2009.

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Prebble, Lucy. Enron. Methuen Drama, 2009.

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Bodily, Samuel E. Transformation of Enron, 1986-2000. 2nd ed. Darden School, University of Virginia, 2000.

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Fox, Loren. Enron. John Wiley & Sons, Ltd., 2004.

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Salter, Malcolm S. Innovation corrupted: The origins and legacy of Enron's collapse. Harvard University Press, 2008.

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United States. Congress. Senate. Committee on Energy and Natural Resources. Enron Corporation's collapse: Hearing before the Committee on Energy and Natural Resources, United States Senate, One Hundred Seventh Congress, second session, to receive testimony on the impact of the Enron collapse on energy markets, January 29, 2002. U.S. G.P.O., 2002.

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Spaventa, Alessandro. American lies: Ascesa e caduta della Enron. Fazi, 2002.

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California. Legislature. Senate. Select Committee to Investigate Price Manipulation of the Wholesale Energy Market. Hearing re: review of Enron compliance. Senate Publications, 2002.

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Book chapters on the topic "Enron Corp"

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Markham, Jerry W. "The Enron Corp." In From Enron to Reform. Routledge, 2022. http://dx.doi.org/10.4324/9781003247135-2.

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Moroke, Ntebogang Dinah, and Katleho Makatjane. "Predictive Modelling for Financial Fraud Detection Using Data Analytics." In Applications of Machine Learning and Deep Learning for Privacy and Cybersecurity. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-9430-8.ch002.

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Financial fraud remains one of the most discussed topics in literature. The financial scandals of Enron, WorldCom, Qwest, Global Crossing, and Tyco resulted in approximately 460 billion dollars of loss. The detection of financial fraud, therefore, has become a critical task for financial practitioners. Three factors determine the likelihood of fraud occurrence, including pressure, opportunity, and rationalization. The core of these factors lies in people's beliefs and behaviour. Due to the unpredictability and uncertainty in fraudsters' incentives and techniques, fraud detection requires a skill set that encompasses both diligence and judgment. Big data technologies have had a huge impact on a wide variety of industries because they tend to be ubiquitous, starting in the last decade and continuing today.
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Martí, María de Lourdes Eguren. "Internal Control and Assets Management." In Advanced Models and Tools for Effective Decision Making Under Uncertainty and Risk Contexts. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3246-1.ch005.

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Risk management is a core element from a strategic and operational point of view. Conditions of the environment, financial scandals like Enron and Worldcom, globalization, and new technologies make risk a priority for companies that want to keep a sustainable competitive advantage under uncertainty. In line with these, there are several frameworks, initiatives, and ways to approach risk under a structure organization and integrated approach, including the development of internal control standards like Sarbanes-Oxley (SOX). One of the elements to be considered when taking optimum decisions is a proper risk management. In this chapter, the key elements of assets risk management will be exposed, starting from main concepts, constructing the elements that are applicable to build a risk management system, and developing a practical example under SOX framework with a management and system approach.
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MacDonald, Scott B., and Jane E. Hughes. "The 1990s B.E. (Before Enron): A Few Bad Apples, or Rotten to the Core?" In Separating Fools from Their Money. Routledge, 2017. http://dx.doi.org/10.4324/9781351306805-9.

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"The 1990s B.E. (Before Enron): A Few Bad Apples, or Rotten to the Core?" In Separating Fools From Their Money. Routledge, 2017. http://dx.doi.org/10.4324/9781315129150-9.

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Michie, Donald. "Codebreaking and Colossus." In Colossus. Oxford University Press, 2006. http://dx.doi.org/10.1093/oso/9780192840554.003.0026.

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In late 1941, following my 18th birthday, a normal next phase would have been two further terms at boarding school, with an option for scholarship holders to proceed to a shortened University degree course before joining up. But over that Christmas my teenage imagination was fired by a tale from my father concerning a mysterious establishment at Bedford. He had it on the authority of the then War Minister, Sir James Grigg, that as preparation for doing something unspecified but romantic behind enemy lines there were opportunities to sign up for a Japanese course starting in a couple of months’ time. I duly journeyed to Bedford and presented myself at the address given. My request to enrol elicited from the Intelligence Corps officer at Bedford a somewhat puzzled reply: ‘Who told you that we have a Japanese course now? That particular exercise is planned for the autumn.’ Noting my confusion he added: ‘But we have courses on codebreaking. There’s a new intake just starting. Would that interest you instead? I’ll have someone find you a billet nearby. Be back here at 9 a.m. Monday.’ In the Second World War one did not mess about. Returning to the London suburbs just long enough to pack a suitcase, I was back and signed in to the School of Codes and Ciphers, Official Secrets Act and all, on the Monday morning. With the rest of the new class I was soon held in thrall by our instructor, a certain Captain Cheadle, and by the black arts of codes and ciphers. With nothing to occupy my evenings, I arranged to have my own key to the building and classroom. My habit became to return after hours to the texts and exercises. The resulting accelerated learning curve made my selection inevitable when a Colonel Pritchard arrived from Bletchley. He was on a mission to recruit for the new section that was being formed by Ralph Tester to follow up John Tiltman’s and William Tutte’s successive coups—the hope was that breaking and reading Tunny traffic could be placed on a regular basis.
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