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Journal articles on the topic 'Enron Scandal'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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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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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

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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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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 fo

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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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<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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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

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Handley-Schachler, Morrison, and Steven Li. "International effects of the Andersen accounting and auditing scandals: Some evidence from the UK, US and Australian stock markets." Corporate Ownership and Control 4, no. 3 (2007): 220–32. http://dx.doi.org/10.22495/cocv4i3c1p5.

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In this paper, we use event study methodology to examine the effect of two highly publicized accounting failures, at Enron and WorldCom both audited by Arthur Andersen, on the total stock returns of some companies in the UK also audited by Arthur Andersen. The results vary substantially between countries. We find no evidence of a significant impact in the UK or US. There is some evidence of negative abnormal returns at the time of the Enron scandal in Australia. However, this reaction was very short-lived and the negative abnormal returns on the stocks of Andersenaudited companies had been ful

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Azibi, Jamel, Hubert Tondeur, and Mohamed Tahar Rajhi. "Auditor choice and institutional investor characteristics after the Enron scandal in the French context." International Journal of Economics and Accounting 2, no. 1 (2011): 32. http://dx.doi.org/10.1504/ijea.2011.038962.

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Schaeffer, Pamela. "A Compromised Press Delivers Not-So-Hot News." Theology Today 59, no. 3 (2002): 384–95. http://dx.doi.org/10.1177/004057360205900304.

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Economic shifts in the field of journalism have eroded commitment to principles basic to the integrity of the profession, principles that are also at the heart of Christian ethics: truth-telling and justice, suspicion of privilege, compassion, and support for people who are poor and weak. This declining commitment is exemplified by three major stories missed or downplayed by the press in recent years—the scandal of sexual abuse of minors by Catholic priests, the financial improprieties that underlay the downfall of Enron, and the threat to national security posed by the growth of radical Islam

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Teck, Tan Seng, Selvamalar Ayadurai, William Chua, Tan Peng Liang, and Shahryar Sorooshian. "Sensemaking Corporate Social Responsibility, Reflexive Organisational Change and Moral Transpose, the Case of Volkswagen ‘Diesel Dupe’ Crisis." Journal of Management and Sustainability 10, no. 1 (2020): 66. http://dx.doi.org/10.5539/jms.v10n1p66.

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The world has witnessed corporate scandals of monstrosity magnitude. The Enron Scandal, the Nike Sweatshop scandal and the recent Johnson and Johnson baby talc in 2018 are some dishonors that reshaped the business world and reinvigorated the importance of business ethics. Indeed, supranational and national movements such as the Global Reporting Initiatives have responded to these scandals by imposing stricter corporate reporting to instill greater transparency and corporate responsibility. Ironically, despite unwavering efforts, corporations are still blatantly flouting regulations. The Volksw

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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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Kartin, Ang Prisila. "Kerangka Pemberantasan Korupsi Di Usa Dan Dampaknya." JEMAP 1, no. 1 (2018): 110. http://dx.doi.org/10.24167/jemap.v1i1.1587.

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United States is well-known as a superpower country. Among all the countries in the world United States has the best economic strength, military power, and political power. But it is not in line with the Corruption Perceptions Index which indicates how corrupt their public sectors are seen to be. The rampant corruption in United States happened in both of government sector and the private sector. Some cases that have occurred are the Watergate Scandal, Lockheed Scandal, Enron, WorldCom, and Xerox. Various cases of corruption in the United States indicate that superpower country supported by st

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Nelson, Karen K., Richard A. Price, and Brian R. Rountree. "The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?" Journal of Accounting and Economics 46, no. 2-3 (2008): 279–93. http://dx.doi.org/10.1016/j.jacceco.2008.09.001.

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Awang, Naqiah, Nur Syafiqah Hussin, Fatin Adilah Razali, and Shafinaz Lyana Abu Talib. "Fraud Triangle Theory: Calling for New Factors." Insight Journal 7, no. 1 (2020): 54–64. http://dx.doi.org/10.24191/ij.v7i1.62.

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The famous financial scandal of Enron, WorldCom and 1 Malaysia Development Berhad has harmed the auditor’s reputation as the protector of shareholders’ rights. Auditors have done their part by conducting systematic audit procedures and “What Could Go Wrong” analysis in assessing the possible risk area to assist fraud detection in the client’s financial matters. However, fraud cases never seem to decline. Regardless of any safeguarding measures established, fraud incidents can just occur and be worsened by economic downturn and prolonged inflation especially after the pandemic ends. Additionall

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Sun, Jiachen, and Peter Gloor. "E-Mail Network Patterns and Body Language Predict Risk-Taking Attitude." Future Internet 13, no. 1 (2021): 17. http://dx.doi.org/10.3390/fi13010017.

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As the Enron scandal and Bernie Madoff’s pyramid scheme have shown, individuals’ attitude towards ethical risks can have a huge impact on society at large. In this paper, we compare risk-taking attitudes assessed with the Domain-Specific Risk-Taking (DOSPERT) survey with individual e-mail networking patterns and body language measured with smartwatches. We find that e-mail communication signals such as network structure and dynamics, and content features as well as real-world behavioral signals measured through a smartwatch such as heart rate, acceleration, and mood state demonstrate a strong

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Naqiah Awang, Nur Syafiqah Hussin, Fatin Adilah Razali, and Shafinaz Lyana Abu Talib. "Fraud Triangle Theory: Calling for New Factors." Insight Journal 7 (March 3, 2021): 54–64. http://dx.doi.org/10.24191/ij.v7i0.87.

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The famous financial scandal of Enron, WorldCom and 1 Malaysia Development Berhad has harmed the auditor’s reputation as the protector of shareholders’ rights. Auditors have done their part by conducting systematic audit procedures and “What Could Go Wrong” analysis in assessing the possible risk area to assist fraud detection in the client’s financial matters. However, fraud cases never seem to decline. Regardless of any safeguarding measures established, fraud incidents can just occur and be worsened by economic downturn and prolonged inflation especially after the pandemic ends. Additionall

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Kulhari, Deepika. "Examination of Historical Advancement of Corporate Governance in India– Contemporary Issues and Way Forward." Qubahan Academic Journal 1, no. 3 (2021): 14–19. http://dx.doi.org/10.48161/qaj.v1n3a73.

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In the Era of Globalised world, the importance of Fair Corporate Governance policies has been recognized by different countries. From collapse of Wallpaper Group Coloroll in UK, Enron Scandal in US and Satyam Scam in India, all of these countries have witnessed some of the largest Corporate Scams. With the help of good Corporate Governance Policies, a country can protect its economy and investment made therein. It encourages shareholders to invest in capital market and ensure safety of their investment. In India, the corporate governance and its basic pillars on which governance stands i.e. Tr

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Alharasis, Esraa Esam, Maria Prokofieva, Rateb Mohammad Alqatamin, and Colin Clark. "Fair Value Accounting and Implications for the Auditing Profession: Historical Overview." Accounting and Finance Research 9, no. 3 (2020): 31. http://dx.doi.org/10.5430/afr.v9n3p31.

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This paper explores the link between the introduction of fair value measurements (FVM) and the development of the Global Financial Crisis (GFC) in 2008-9. The paper aims to provide an historical analysis of the development of the Enron scandal with a focus on fair value accounting (FVA) and provides a narrative literature review of the subsequent economic downturn, its effect on the auditing profession and audit fees arrangements, implications for FVA, and response of global institutions and standard setters. It provides a theoretical explanation of the underlying antecedents using existing ac

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Licht, Amir N. "Cross-listing and corporate governance: Bonding or avoiding?" Corporate Ownership and Control 1, no. 4 (2004): 36–48. http://dx.doi.org/10.22495/cocv1i4p3.

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In their seminal survey of corporate governance, Shleifer and Vishny distill the issue into a blunt question: "How do [the suppliers of finance] make sure that managers do not steal the capital they supply or invest it in bad projects?" The Enron/Arthur Andersen debacle and the ensuing wave’s of scandal vividly proved that American investors may face this question in the most acute form. To the extent that corporate governance issues play a role in the cross-listing decision, it is a negative role. Generally speaking, the foreign issuer regime "cuts corners" exactly on the issues of corporate

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Boubaker, Sabri. "Editorial: Advances in corporate governance practices." Corporate Board role duties and composition 17, no. 1 (2021): 4–6. http://dx.doi.org/10.22495/cbv17i1editorial.

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Corporate governance has gone through three decades of profound changes in terms of new regulations, new practices, and environmental conditions. Many countries drafted guidelines for best corporate governance practices following Cadbury report (Cadbury, 1992). These practices were mainly related to the board of directors (composition and functioning), internal controls, and internal audit. The Enron scandal followed by the collapse of Arthur Andersen, one of the big five audit firms, and the enactment of the “Public Company Accounting Reform and Investor Protection Act” (Sarbanes-Oxley law) i

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Cao, Qiang, Nanwei Hu, and Lizhong Hao. "Does client industry importance affect auditor independence?" Managerial Auditing Journal 35, no. 4 (2019): 575–95. http://dx.doi.org/10.1108/maj-02-2019-2179.

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Purpose The purpose of this paper is to examine whether client industry importance affects auditor independence. Design/methodology/approach This study analyzes audit firm merger data from China Stock Market and Accounting Research and uses a difference-in-difference model to find whether client industry importance is associated with auditor independence. This study uses discretionary accruals and propensity to issue modified audit opinions as proxies for auditor independence. Findings Results show that the greater the decline in client industry importance, the more significant the increase in

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Dey, R. Mithu, and Lucy Lim. "Audit fee trends from 2000 to 2014." American Journal of Business 33, no. 1/2 (2018): 61–80. http://dx.doi.org/10.1108/ajb-10-2016-0033.

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Purpose Setting audit fees is a persistent source of stress for auditors who must, on one hand, comply with the increasing government regulations that generally cause costs to rise; and on the other hand, respond to client pressures to keep audit fees down. In the post-scandal environment of Enron, WorldCom, and the demise of Arthur Andersen, policy makers have introduced additional costs for auditors by increasing regulations and creating a new industry watchdog – the Public Company Accounting Oversight Board (PCAOB). In this environment of constant pricing-cost tension for the auditor, the p

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Kenny, Patrick. "Corporate Governance in the U. S.: Post-Enron." German Law Journal 4, no. 1 (2003): 53–59. http://dx.doi.org/10.1017/s2071832200015741.

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[Editors’ Comment: The following is the text of Mr. Kenny's remarks at the Second European Corporate Governance Conference, which was organized by the Vlerick Management Institute and the University of Gent, Belgium, and held at the Belgian National Bank, Brussels, 28 & 29 November 2002. The conference, which was convened by Professor Lutgart Van den Berghe of the University of Gent, was dedicated to the intensive debate over the marks and characteristics of “European Capitalism” in light of the international corporate governance debate, which has been affected by the recent earthquakes in

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Feldmann, Dorothy A., and William J. Read. "Auditor Conservatism after Enron." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 267–78. http://dx.doi.org/10.2308/aud.2010.29.1.267.

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SUMMARY: Corporate scandals and the resulting passage of the Sarbanes-Oxley Act (SOX) in 2002 significantly affected the auditing profession. The quality of financial statement audits was called into questioned and the media and regulators held audit firms responsible. Several studies found evidence of an increase in the issuance of going-concern opinions after the passage of SOX relative to earlier time periods (Geiger et al. 2005; Nogler 2008; Myers et al. 2008). Auditors, it appears, behave more conservatively when the profession is in the headlines. We replicate and extend this research to

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Jones, Michael, and Patricia Stanton. "Negative accounting stereotype: Enron cartoons." Accounting History 26, no. 1 (2021): 35–60. http://dx.doi.org/10.1177/1032373220981424.

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A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshap

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Blythe, Stephen E. "The In Pari Delicto Defense for Auditors in Professional Negligence Cases: Imputation of Managers’ Unlawful Acts to the Client Firm." Accounting, Economics and Law - A Convivium 5, no. 2 (2015): 193–226. http://dx.doi.org/10.1515/ael-2013-0057.

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AbstractThe Enron scandal, the Sarbanes-Oxley Act and the 2008 financial crisis have resulted in new laws and regulations regarding auditor liability and an evolution of some of the old ones. One of the older laws is the in pari delicto defense: in a lawsuit brought by a corporation alleging that its auditor was negligent in failing to detect a manager’s fraud, the auditor may be able to use that defense if the manager’s fraud is imputable to the company. Since a bankruptcy trustee or a receiver steps into the shoes of the bankrupt company it represents, a similar defense (the Wagoner Rule) ma

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Earley, Christine E., and Patrick T. Kelly. "A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an “Enron Effect”?" Issues in Accounting Education 19, no. 1 (2004): 53–71. http://dx.doi.org/10.2308/iace.2004.19.1.53.

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In light of recent accounting scandals and the ensuing “crisis in confidence” facing the public accounting profession, there is a new challenge to accounting educators: how to effectively incorporate ethics into accounting courses, and increase the moral reasoning abilities of their students. Providing accounting students with the ability to reason effectively with respect to moral dilemmas may help to minimize future judgment errors in accounting and auditing settings. This article describes several different educational interventions that were adopted in an undergraduate auditing course. Stu

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Blair, Margaret M. "Post-Enron Reflections on Comparative Corporate Governance." Journal of Interdisciplinary Economics 14, no. 2 (2003): 113–24. http://dx.doi.org/10.1177/02601079x03001400202.

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In the heated debate of the last fifteen years over which of the world’s many different corporate governance systems are best, the shareholder primacy advocates thought they had won at the turn of the century. Now, in 2002, the helium has come out of the formerly high-flying technology and information infrastructure sectors that were leading the U.S. economic expansion in the 1990s, and the Enron fiasco and accounting scandals at numerous other U.S. corporations have exposed deep flaws in the system that had been held up as the model for all the world to follow. Many possible lessons can be dr

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Conroy, Stephen J., and Tisha L. N. Emerson. "Changing Ethical Attitudes: The Case of the Enron and ImClone Scandals*." Social Science Quarterly 87, no. 2 (2006): 395–410. http://dx.doi.org/10.1111/j.1540-6237.2006.00387.x.

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Koehn, Daryl. "Transforming our Students: Teaching Business Ethics Post-Enron." Business Ethics Quarterly 15, no. 1 (2005): 137–51. http://dx.doi.org/10.5840/beq20051517.

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Abstract:Teachers and managers strive to be determining causes, leading those whom we instruct or supervise to act in some ways rather than others. If we are seeking to be causes, then we ought to admit our mission and monitor how well we are doing. Yet, instead of owning up to our failures, we hide behind claims such as “some students are unteachable because their habits are bad,” or “we have little time to affect our students who are being indoctrinated by other business school professors to believe that narrow self-interest does and should rule the world.” Perhaps it is we who have failed o

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Chukwujioke Agbim, Kenneth. "Effect of Ethical Leadership on Corporate Governance, Performance and Social Responsibility: A Study of Selected Deposit Money Banks in Benue State, Nigeria." International Journal of Community Development and Management Studies 2 (2018): 019–35. http://dx.doi.org/10.31355/20.

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NOTE: THIS ARTICLE WAS PUBLISHED WITH THE INFORMING SCIENCE INSTITUTE. Aim/Purpose............................................................................................................................................................................. This study seeks to examine the effect of ethical leadership on corporate governance, corporate performance and corporate social responsibility in selected Nigerian deposit money banks. Background....................................................................................................................................................

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Eaton, Sarah B. "Crisis and the Consolidation of International Accounting Standards: Enron, The IASB, and America." Business and Politics 7, no. 3 (2005): 1–18. http://dx.doi.org/10.2202/1469-3569.1137.

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This paper examines the interplay between leading international and American accounting authorities over the span of a critical four-year period, 2001–2005. Historically, US regulators and private-sector accounting institutions have taken a cautious approach to International Financial Reporting Standards (IFRSs), citing the superior rigor and overall quality of their own Generally Accepted Accounting Principles (GAAP). During the past four years, however, the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) have each become markedly receptive to the

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Florou, Annita. "The design of bonuses and its implications for investment choices." Corporate Ownership and Control 1, no. 2 (2003): 150–55. http://dx.doi.org/10.22495/cocv1i2p12.

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n the wake of Enron and other high profile corporate scandals executive compensation has become a key strategic issue for market participants and regulators all around the world. This paper readdresses a very significant, and often controversial issue, namely the impact of managerial bonuses on corporate investment decisions. In doing so, it critically examines two related sets of hypotheses, the “fixed-target” and “ratcheting-target” hypotheses. The comparison of the above predictions reveals a contradiction, which in turn consists a subject of future empirical research.

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Ravenscroft, Sue, and Paul F. Williams. "Rules, rogues, and risk assessors: Academic responses to Enron and other accounting scandals." European Accounting Review 14, no. 2 (2005): 363–72. http://dx.doi.org/10.1080/09638180500124889.

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Azibi, Jamel, and Mohamed Tahar Rajhi. "Auditor's choice and earning management after Enron scandals: empirical approach in French context." International Journal of Critical Accounting 5, no. 5 (2013): 485. http://dx.doi.org/10.1504/ijca.2013.058690.

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Dupré, Ruth. "Moose Pastures and Mergers: The Ontario Securities Commission and the Regulation of Share Markets in Canada, 1940–1980. By Christopher Armstrong. Toronto: University of Toronto Press, 2001. Pp. x, 424. $60.00." Journal of Economic History 63, no. 1 (2003): 291–92. http://dx.doi.org/10.1017/s0022050703511809.

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Christopher Armstrong's book is concerned with a topic of remarkable timeliness following the wave of financial scandals—Enron et al.—which shook the American economy in 2002. The timing of the book could not have been better as it deals with crucial issues: information asymmetries, investor protection against manipulations of information, scope and type of regulation needed to insure “full, true, plain disclosure,” and the behavior and ethics of brokers, promoters, and other insiders. The fact that it covers Ontario in the four decades since World War II shows that the issues are perennial an

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Lamb, William B., and Michael Fritz. "We Know We’re Mad About Enron, But What Do We Really Know About Scandals?" Proceedings of the International Association for Business and Society 14 (2003): 38–42. http://dx.doi.org/10.5840/iabsproc2003149.

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Abatecola, Gianpaolo. "Prioritizing Short-Termism in Behavioural Strategy: Lessons from Enron – 20 Years On." International Journal of Business and Management 14, no. 4 (2019): 60. http://dx.doi.org/10.5539/ijbm.v14n4p60.

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What are the risks of prioritizing short-term goals in corporate strategy against more long-term oriented (and hopefully sustainable) corporate performance? Through a qualitative case study narrative recalling some aspects of the sadly famous, but still insightful, bankruptcy of the Enron Corporation in the US (2001), this article aims at contributing to shed light on this lively research question within the international research on and practice of behavioural strategy. Given that, also currently, the seasons of corporate scandals do not seem to have ended, the main motivation behind this wor

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Stein, Mitchell J., Steven E. Salterio, and Teri Shearer. "“Transparency” in Accounting and Corporate Governance: Making Sense of Multiple Meanings." Accounting and the Public Interest 17, no. 1 (2017): 31–59. http://dx.doi.org/10.2308/apin-51746.

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ABSTRACT Calls for greater transparency of accounting and financial information in the aftermath of Enron and other accounting scandals appeared to offer the opportunity for greater public accountability within financial reporting. Our analysis however suggests that different emergent meanings from various groups such as senior managers, investors, regulators, and other gatekeepers were associated with these calls, indicating an underlying “taken for grantedness” concerning the need for increased transparency. We examine these emergent meanings of transparency and their effects on broader issu

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Tewari, Ankur Ratnam, and Lokesh Ramnath Maharajh. "Exploring Reflections of Lecturers on Ethics in the Accounting Curriculum: A Case Study of Ukzn and Unizulu, South Africa." International Journal of Financial Research 12, no. 4 (2021): 65. http://dx.doi.org/10.5430/ijfr.v12n4p65.

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The accounting profession has changed considerably over the past twenty years or so. This has led to the new accounting curriculum undergoing many changes such as increased financial fraud coverage, laws relating to financial crime and globalisation and financial security issues. However, there have been many financial scandals in the 21st century in the African and American context. Several notable incidents of ethical misconduct such as Enron, Klynveld Peat Marwick Goerdeler (KPMG), and Satyam (which negatively impact the world economy) are examples of misuse of accounting to cover the truth

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Lynda, Soltani. "Determinants of Audit Opinion after the Scandals of Enron: Empirical Validation in the French Context." International Journal of Business and Management 11, no. 5 (2016): 219. http://dx.doi.org/10.5539/ijbm.v11n5p219.

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<p>This study examines the effect of regulatory changes on audit quality in the French context. The evaluation of the risks and the anomalies carried out by the auditors brings them control relating to the financial statements of the company in order to express an opinion on the effectiveness, the regularity, the sincerity and the faithful image of these documents, in a large complexity of the organizations the objective of this research consists in studying the effect of the evolutions of the regulation as regards legal audit on the estimate of the probability of having an opinion of au

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Scrimgeour, Frank, and Geeta Duppati. "Corporate governance in the public sector: Dimensions; guidelines and practice In India and New Zealand." Corporate Ownership and Control 11, no. 2 (2014): 364–77. http://dx.doi.org/10.22495/cocv11i2c4p2.

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Corporate governance is obviously a matter of global concern and has gained tremendous importance in recent years in the context of globalisation of economies and financial markets. The financial crisis of 2008 and the 2012 European crisis involving Greece, Italy and Spain revealed corporate governance failures in financial institutions and corporations, leading to systemic consequences (Classens and Yurtoglu, 2013). Earlier, two major scandals: Enron and WorldCom in the USA resulted in the enactment of Sarbanes Oxley Act, 2002 as a measure to ensure and restore investors’ confidence in busine

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Zgarni, Amina, and Hassouna Fedhila. "Discretionary Loan Loss Provisions, Earnings Management and Capital Management in Banks." Asian Social Science 15, no. 7 (2019): 144. http://dx.doi.org/10.5539/ass.v15n7p144.

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The two past decades have been marked by a multitude of financial scandals (the Enron failure, WorldCom. etc.) mainly caused by the practices of earning management that have challenged the financial reporting quality disclosed. The purpose of this research is to study the determinants of discretionary loan loss provisions in banks. To achieve this objective, we selected a sample of the main Tunisian banks over the period from 2001 to 2014. The estimation results shows that the banks are opting for earnings management practices through the discretionary loan loss provisions in order to align wi

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Amit Pusti. "Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students." Think India 20, no. 1 (2017): 29–40. http://dx.doi.org/10.26643/think-india.v20i1.7777.

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The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the cl

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Na'im, Ainun. "Special Purpose Vehicle Institutions: Their Business Natures and Accounting Implications." Gadjah Mada International Journal of Business 8, no. 1 (2013): 1. http://dx.doi.org/10.22146/gamaijb.5626.

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Special Purpose Vehicle (SPV) is an instrumental institution used for specific purposes by firms. The SPV is useful for tax planning, risk management, project financing and company restructuring. SPVs have benefits for economy and business, and involve usually large size of projects that vary from about US$100 to US$500 million per project. However, SPVs have also some bad records. Huge business, finance, and accounting scandals involve the use of SPVs. The drawbacks of SPVs are due to lack of regulatory measures relating the application of SPVs, so that SPVs are used for hiding identities, de

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Tripathi, Nilmani. "India Stepping for IFRS: A Critical Review." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 4, no. 2 (2016): 423. http://dx.doi.org/10.21013/jmss.v4.n2.p11.

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<div><p><em>The Asian crisis of 1990, the US accounting scandals like that of Enron, World com, Adelphia, European scandals of Ahold and the present economic crunch all have enforced the importance of effective corporate governance mechanism and global GAAP. All these activities have forced the development of some universal reporting standards i.e. IFRS. The benefits which Indian companies hope to reap after IFRS adoption are numerous. But no benefits can be drawn without facing some crucial challenges. The current shaken market confidence globally may present significant cha

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