Relevant bibliographies by topics / Enron Scandal

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Academic literature on the topic 'Enron Scandal'

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Published: 4 June 2021

Last updated: 9 February 2022

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Journal articles on the topic "Enron Scandal"

Grove, Hugh, and Maclyn Clouse. "Corporate Governance Principles and Sustainability." Corporate Governance and Sustainability Review 1, no. 2 (2017): 13–19. http://dx.doi.org/10.22495/cgsrv1i2p2.

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With 21st century U.S. frauds destroying well over one trillion of market capitalization and now with Valeant’s 2016 market cap destruction of $86 billion, the question must again be asked: where were the gatekeepers (boards of directors, regulators, sell-side financial analysts, and auditors) to protect investors? Many of these frauds were caught only by short sellers, such as Jim Chanos (shorting Enron in 2000 and Valeant in 2014), Andrew Left (shorting Valeant in 2015), and buy-side financial analysts. Sir David Tweedy, the former chair of the International Accounting Standards Board, has commented: “The scandals that we have seen in recent years are often attributed to accounting although, in fact, I think the U.S. cases are corporate governance scandals involving fraud” (Tweedy, 2007). This paper is a case study using the Valeant $86 billion market cap destruction in 2016 to emphasize the timeless nature of such corporate governance scandals. This scandal was even larger than the infamous $78 billion market cap destruction scandal of Enron which occurred 15 years earlier in 2001. These scandals appear here to stay as the new normal so these gatekeepers should be doing everything they can to analyze the ongoing fraud problems. Accordingly, as a case study, this paper develops lessons learned from this $86 billion Valeant scandal to emphasize the importance of sustainable corporate governance principles as a pathway to avoid malpractices in the future.

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McLean, Bethany. "Commentary: The smartest guys in the room – covering the Enron saga." Pacific Journalism Review : Te Koakoa 14, no. 1 (2008): 15–31. http://dx.doi.org/10.24135/pjr.v14i1.920.

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Fortune magazine Bethany McLean profiles her expose on the 2001 Enron financial scandal... "I thought I'd just start by telling you the story of Enron from my own perspective. It is funny that Helen Clark used the word 'antediluvian' and the director of the enforcement of the US securities regulator SEC recently made a comment that many people in the market today weren't around at the time of the Enron collapse. That made me feel like a bit of a dinosaur..."

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Boje, David M., Grace Ann Rosile, Rita A. Durant, and John T. Luhman. "Enron Spectacles: A Critical Dramaturgical Analysis." Organization Studies 25, no. 5 (2004): 751–74. http://dx.doi.org/10.1177/0170840604042413.

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Enron shows us dramaturgy gone amuck. In this article, critical theory and postmodern theory are crossed to form a critical dramaturgyresulting in two main contributions. First, critical dramaturgy is differentiated from other forms of dramaturgy, showing how ‘spectacle’ is accomplished through a theatrical performance that legitimates and rationalizes, and casts the public in the role of passive spectators. Second, critical dramaturgy has important connections with public relations theory. While contemporary public relations is concerned with the building of relationships, critical dramaturgy looks at how corporate theatrical image management inhibits relationships by erecting the barrier of the metaphorical proscenium. The Enron scandal is viewed as the collapse of a corporate spectacle illusion into megaspectacle fragments. These fragments include the naming of Enron, the Valhalla Rogue Traders scandal, the Gas Bank, Greenmail, Cowboy Capitalism, the Skilling–Mark rivalry, and the Masters of the Universe theme. Intertextual analysis demonstrates how these fragments contribute to the ‘Greek Mega-tragedy’ of the Enron megaspectacle. The article integrates several corporate theatre processes relevant to understanding four types of spectacle: concentrated, diffused, integrated, and megaspectacle. The value of the critical dramaturgy conceptual work is to lift the romantic veil of spectacle theatrics to reveal the antenarrative fragments of stories marginalized and backgrounded.

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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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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. In public companies, this type of ‘creative’ accounting leading to fraud and investigations are, therefore, launched by the various governmental oversight agencies. The accounting fraud committed by the founders of Satyam in 2009 is a testament to the fact that “the science of conduct is swayed in large by human greed, ambition, and hunger for power, money, fame and glory.” Scandals have proved that “there is an urgent need for good conduct based on strong corporate governance, ethics and accounting &amp; auditing standards.” The Satyam scandal highlights the importance of securities laws and CG in emerging markets. Indeed, Satyam fraud “spurred the government of India to tighten the CG norms to prevent recurrence of similar frauds in future.” Thus, major financial reporting frauds need to be studied for ‘lessons-learned’ and ‘strategies-to-follow’ to reduce the incidents of such frauds in the future. The increasing rate of white-collar crimes “demands stiff penalties, exemplary punishments, and effective enforcement of law with the right spirit.”<h2> </h2>

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Petrick, Joseph A., and Robert F. Scherer. "The Enron Scandal and the Neglect of Management Integrity Capacity." American Journal of Business 18, no. 1 (2003): 37–50. http://dx.doi.org/10.1108/19355181200300003.

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Grove, Hugh, and Milan Čupić. "ICN pharmaceuticals: corporate governance analysis." Corporate Ownership and Control 7, no. 4 (2010): 73–89. http://dx.doi.org/10.22495/cocv7i4p6.

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ICN Pharmaceuticals, Inc. (today Valeant Pharmaceuticals International) was a drug developer and manufacturer, known in the medical field for its development of Ribavirin, an antiviral compound used to treat various viral infections. However, ICN will probably be remembered mostly as an example of problematic and inefficient corporate governance. Changes in the management structure of ICN occurred almost at the same time when corporations, like Enron, WorldCom, Tyco, were dealing with financial scandals caused by problems in corporate governance. Since ICN was not a powerful corporation and found a way to deal with its problems, it was not subject of any big financial scandal. Nevertheless, it is interesting how ICN managed to operate, in some years even successfully, with so many corporate governance problems and how Milan Panic managed to stay at the top of ICN for 42 years, in spite of his numerous expensive law suits, scandals and bad decisions.

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Wirianata, Henny, and Sofyan S. Harahap. "PERSEPSI DOSEN DAN MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN PUBLIK PASCA ENRONSTUDI KASUS PADA LIMA PTS DI JAKARTA BARAT." Media Riset Akuntansi, Auditing dan Informasi 7, no. 3 (2007): 367. http://dx.doi.org/10.25105/mraai.v7i3.763.

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This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat (2002), The objective is to know the perception of lecturers and students on public accountant profession post Enron scandal and to know whether there is a significant difference between them. Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-dents consist of 55 full-time lecturerrespondents and 155 accounting undergraduate students who have taken or is taking auditing subject. The study shows that not all lecturers and students know Enron Corporation scandal. In spite of that, lecturers and students who know and do not know, have positive perception in public accounting profession post Enron and there is no significant difference between them. While t-test result indicates that there is a significant difference percep-tion between lecturers' and accounting undergraduate students', especially in ethic and responsi-bility aspects, but not in knowledge and skill aspects. The result also shows lecturers have more positive perception than students do.Key words: Enron Corporation, academics, perception, public accountant profession, accounting lecturer, accounting student

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Ailon, Galit. "Mapping the cultural grammar of reflexivity: the case of the Enron scandal." Economy and Society 40, no. 1 (2011): 141–66. http://dx.doi.org/10.1080/03085147.2011.529331.

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Neuman, Eric J. "THE IMPACT OF THE ENRON ACCOUNTING SCANDAL ON IMPRESSIONS OF MANAGERIAL CONTROL." Academy of Management Proceedings 2005, no. 1 (2005): S1—S6. http://dx.doi.org/10.5465/ambpp.2005.18783289.

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Chandra, Uday, Michael L. Ettredge, and Mary S. Stone. "Enron-Era Disclosure of Off-Balance-Sheet Entities." Accounting Horizons 20, no. 3 (2006): 231–52. http://dx.doi.org/10.2308/acch.2006.20.3.231.

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The scandal that followed Enron's failure to disclose billions of dollars of debt held by off-balance-sheet entities (OBSEs) prompted investor interest in these entities and motivated auditors to request more accounting guidance. The SEC responded by issuing Financial Release No. 61 (FR-61) to remind managers to follow SEC guidance for disclosures on liquidity and capital resources in the Management's Discussion and Analysis section of the annual report. FR-61 identifies disclosure objectives but does not require specific disclosures. We study how the OBSE-related disclosures of companies that sponsored OBSEs before Enron changed after Enron/FR-61. We find that while OBSEs were widely used by S&P 500 firms before Enron/FR-61, a majority of these firms either did not disclose their OBSEs or, if they did, provided little useful information. After Enron/FR-61, OBSE disclosure levels increased significantly but not uniformly across firms. The pattern of increases suggests that FR-61 reduced regulatory uncertainty and increased the perceived minimum level of required OBSE disclosure. Our results are consistent with the view that general guidance (of the type found in principles- or objectives-based accounting standards) may result in underdisclosure or a large disparity in level of disclosure, and that reminders of responsibility and suggestions to consider specific disclosures partially remedy both problems.

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Academic literature on the topic 'Enron Scandal'

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Journal articles on the topic "Enron Scandal"