Academic literature on the topic 'Enron Scandal'

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Journal articles on the topic "Enron Scandal"

1

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 c
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2

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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3

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
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4

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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5

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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6

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 fo
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7

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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<p class="Style1"><em>This study is a developed from DeZoort, et al (1997), Yeni (2001) and Abdullah and Selamat </em><em>(2002), The objective is to know the perception of lecturers and students on public accountant </em><em>profession post Enron scandal and to know whether there is a significant difference between them. </em><em>Data is collected from questioners given to 5 private universities in West Jakarta with 210 respon-</em><em>dents consist </em>of <em>55 full-time lecturerrespondents and 155 accounting undergrad
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8

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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9

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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10

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
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