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Journal articles on the topic 'Enron'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 January 2023

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1

Defeuilley, Christophe. "Enron." Flux 46, no. 4 (2001): 76. http://dx.doi.org/10.3917/flux.046.0076.

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2

Sullivan, 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.

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3

Clark, 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.

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4

Craig, Russell. "Enron." Critical Perspectives on Accounting 14, no. 8 (November 2003): 790. http://dx.doi.org/10.1016/s1045-2354(02)00164-8.

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5

Kienzler, 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.

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6

Seeger, 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.

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7

JOHNSON, JEFF. "ENRON FIASCO." Chemical & Engineering News 80, no. 5 (February 4, 2002): 10. http://dx.doi.org/10.1021/cen-v080n005.p010a.

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8

Baker, 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.

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9

Rosen, Cheryl. "Ethics After Enron." Business Ethics: The Magazine of Corporate Responsibility 20, no. 2 (2006): 22–26. http://dx.doi.org/10.5840/bemag200620219.

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10

Van 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.

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De Enronaffaire ligt nog vers in ieders geheugen en nu al is hierover een themanummer van een heus wetenschappelijk tijdschrift verschenen. De eerste signalen over de problemen bij Enron dateren van oktober 2001 en enkele maanden later kwam informatie naar buiten over de ware aard en omvang van deze problemen. Het gezaghebbende Amerikaanse tijdschrift The Journal of Accounting and Public Policy (JAPP) wijdde haar zomereditie van 2002 vrijwel geheel aan de Enronaffaire. Deze editie moet binnen het bestek van een paar maanden in elkaar zijn gezet. Als men bedenkt dat de doorlooptijd van artikelen voor een internationaal wetenschappelijk tijdschrift normaliter ongeveer twee jaren bedraagt, getuigt dit van een alertheid die zijn weerga niet kent in de wereld van de ‘echte’ economische wetenschap. Hier wil ik vooral stilstaan bij de twee langere artikelen uit JAPP, die ik heb gelezen in de verwachting daarin achtergronden en overwegingen aan te treffen die in de populaire pers zijn onderbelicht.
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11

Deakin, Simon, and Suzanne J. Konzelmann. "Learning from Enron." Corporate Governance 12, no. 2 (April 2004): 134–42. http://dx.doi.org/10.1111/j.1467-8683.2004.00352.x.

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12

SPECTOR, BERT. "HRM at Enron:." Organizational Dynamics 32, no. 2 (May 2003): 207–20. http://dx.doi.org/10.1016/s0090-2616(03)00019-6.

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13

Williams, Allen W. "Calpine Ain’t Enron." Electricity Journal 15, no. 3 (April 2002): 81–85. http://dx.doi.org/10.1016/s1040-6190(02)00281-6.

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14

Chabrak, Nihel, and Nabyla Daidj. "Enron: Widespread myopia." Critical Perspectives on Accounting 18, no. 5 (July 2007): 539–57. http://dx.doi.org/10.1016/j.cpa.2005.10.004.

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15

Largay, James A. "Lessons from Enron." Accounting Horizons 16, no. 2 (June 1, 2002): 153–56. http://dx.doi.org/10.2308/acch.2002.16.2.153.

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16

Gannon, Frank. "Learning from ENRON." EMBO reports 3, no. 9 (September 2002): 805. http://dx.doi.org/10.1093/embo-reports/kvf186.

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17

Nguyen, Huu Cuong. "Enron fiasco: Business difficulty and the role of Enron’ directors." Corporate Ownership and Control 8, no. 4 (2011): 165–68. http://dx.doi.org/10.22495/cocv8i4c1p2.

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Enron Corporation’s high-profile collapses marked a new period for dramatic changes to corporate governance worldwide that mainly focuses on law reform to prevent, or al least mitigates, similar future corporate collapse. The paper investigates Enron’s demise by addressing the two main aspects: Enron’s business and the role of Enron’s director in governing the Corporation, especially with the presence of dual role of the chairman and chief executive officer in its organisational structure
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18

Watkins, Sherron. "Former Enron vice president Sherron Watkins on the Enron collapse." Academy of Management Perspectives 17, no. 4 (November 2003): 119–25. http://dx.doi.org/10.5465/ame.2003.11851888.

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19

Feldmann, Dorothy A., and William J. Read. "Auditor Conservatism after Enron." AUDITING: A Journal of Practice & Theory 29, no. 1 (May 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 determine whether the heightened conservatism continues or whether it fades as time passes. We examine audit opinions issued 12 months or less prior to a bankruptcy filing for 565 companies from 2000–2008. Our findings indicate that while the proportion of going-concern modifications increases sharply in 2002–2003 compared to 2000–2001, it declines in the periods that follow, ultimately returning to its pre-Enron level.
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20

Swartz, Katherine. "“Enron-ing” Health Insurance?" Inquiry 38, no. 4 (December 2001): 344–46. http://dx.doi.org/10.5034/inquiryjrnl_38.4.344.

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21

Healy, Paul M., and Krishna G. Palepu. "The Fall of Enron." Journal of Economic Perspectives 17, no. 2 (May 1, 2003): 3–26. http://dx.doi.org/10.1257/089533003765888403.

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The financial reporting and disclosure problems at Enron, as well as the high market valuations for its stock raise troubling questions about the functioning of capital market intermediaries, regulators and governance experts whose are supposed to ensure the effective functioning of the stock market. This paper examines the functions of key capital market intermediaries and analyzes how their own governance and incentive problems may have contributed to Enron's rise and fall. We conclude by proposing system modifications to resolve the observed problems.
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22

Brennan, David M. "Enron and Failed Futures." Social Text 21, no. 4 (2003): 35–50. http://dx.doi.org/10.1215/01642472-21-4_77-35.

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23

Williams, James W. "The lessons of `Enron'." Theoretical Criminology 12, no. 4 (November 2008): 471–99. http://dx.doi.org/10.1177/1362480608097153.

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24

Braquet, Louis. "The Saga of ENRON." Strategic Planning for Energy and the Environment 21, no. 4 (April 2002): 22–34. http://dx.doi.org/10.1080/10485230209509592.

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25

Becker, Brandon, Russell J. Bruemmer, Soo J. Yim, David A. Luigs, and Clare Bracewell Schmitt. "Regulatory Fallout from Enron." Journal of Structured Finance 13, no. 1 (April 30, 2007): 31–35. http://dx.doi.org/10.3905/jsf.2007.684863.

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26

Canto, Victor A. "Enron, LTCM, and Failure." Journal of Wealth Management 5, no. 1 (April 30, 2002): 59–61. http://dx.doi.org/10.3905/jwm.2002.320435.

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27

Healy, P. M., and K. G. Palepu. "The fall of Enron." IEEE Engineering Management Review 31, no. 4 (2003): 3. http://dx.doi.org/10.1109/emr.2003.24934.

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28

Lauter, Paul. "From Adelphi to Enron." Academe 88, no. 6 (2002): 28. http://dx.doi.org/10.2307/40252437.

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29

TULLO, ALEX. "ENRON JETTISONS CHEMICAL TRADING." Chemical & Engineering News 79, no. 50 (December 10, 2001): 10. http://dx.doi.org/10.1021/cen-v079n050.p010.

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30

Munson, Richard. "From Edison to Enron." Electricity Journal 18, no. 9 (November 2005): 51–61. http://dx.doi.org/10.1016/j.tej.2005.09.007.

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31

Revsine, Lawrence. "Enron: sad but inevitable." Journal of Accounting and Public Policy 21, no. 2 (June 2002): 137–45. http://dx.doi.org/10.1016/s0278-4254(02)00044-3.

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32

Grayson, Michael. "The Lessons of Enron." Critical Perspectives on Accounting 15, no. 6-7 (August 2004): 1003–4. http://dx.doi.org/10.1016/j.cpa.2002.08.002.

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33

Werther, William B. "Enron: The Forgotten Middle." Organization 10, no. 3 (August 2003): 568–71. http://dx.doi.org/10.1177/13505084030103014.

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34

Knapp, Thomas J. "The day after Enron." Journal of Organizational Excellence 21, no. 3 (2002): 73–75. http://dx.doi.org/10.1002/npr.10035.

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35

Langendijk, Henk, and Bart Van Praag. "De externe verslaggeving van Enron." Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 6 (June 1, 2002): 253–62. http://dx.doi.org/10.5117/mab.76.17494.

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Het doel van dit artikel is om de externe verslaggeving van Enron omtrent verbonden partijen, in het bijzonder de SPE’s, te behandelen en voorzover mogelijk te toetsen aan US GAAP. Hiertoe wordt in paragraaf 2 ingegaan op het fenomeen SPE, de criteria onder US GAAP om als SPE te kwalificeren en de toelichting die US GAAP vereist in het jaarrapport met betrekking tot verbonden partijen, in het bijzonder SPE’s. In paragraaf 3 wordt de werking van bepaalde transacties tussen Enron en enkele SPE’s behandeld, toegespitst op twee hoofdvormen: a. hedgetransacties Is door Enron voldaan aan de vereisten van US GAAP ten aanzien van de verwerking en toelichting van haar verbonden partijen, in het bijzonder de special purpose entities (SPE’s)? In dit artikel wordt deze vraag beantwoord, waarbij eerst kort wordt ingegaan op de relevante vereisten van US GAAP. Voorts wordt ingegaan op enkele transacties van Enron met haar SPE’s, teneinde de problematiek te illustreren. Vervolgens zijn de jaarrapporten Enron 1999 en 2000 getoetst aan de vereisten van US GAAP. Geconcludeerd kan worden dat deze jaarrapporten van Enron ten aanzien van SPE’s niet voldoen aan de vereisten van US GAAP.
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36

Abdel-khalik, A. Rashad. "How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships With Big Banks." Journal of Accounting, Auditing & Finance 34, no. 2 (September 6, 2017): 309–28. http://dx.doi.org/10.1177/0148558x17724249.

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Accounting standards for prepaid commodity swaps did not exist until 2003. This absence of regulation gave Enron the opportunity to have its own homemade accounting. Two actions facilitated this task for Enron: (a) The Securities and Exchange Commission granted Enron in January 1992 a unilateral privilege to use mark-to-market valuation for energy contracts. This private communication was made at a time when viable markets did not exist. (b) Big banks colluded with Enron’s top executives to design structured finance contracts that allowed Enron to report at least US$8.7 billion of loans as cash flow from operations. Seventy-one percent of the cash flow from operations reported in the last 5 years of Enron’s existence came from these loans. JPMorgan Chase and Citigroup effectively made it easy for Enron to carry out this fraud. The two banks established their own special purpose entities to give these loans the appearance of legitimate trade transactions using prepaid commodity forwards and swaps. This article outlines some of the schemes that the two banks devised to help Enron appear financially healthy when in reality it was near bankruptcy for years.
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37

Mizrach, Bruce. "The Enron Bankruptcy: When did the options market in Enron lose it’s smirk?" Review of Quantitative Finance and Accounting 27, no. 4 (December 2006): 365–82. http://dx.doi.org/10.1007/s11156-006-0043-2.

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38

McLean, Bethany. "Commentary: The smartest guys in the room – covering the Enron saga." Pacific Journalism Review : Te Koakoa 14, no. 1 (April 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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39

Jones, Michael, and Patricia Stanton. "Negative accounting stereotype: Enron cartoons." Accounting History 26, no. 1 (February 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 reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.
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40

Sauviat, Catherine. "La fin de l'après-Enron ?" Finance & Bien Commun 26, no. 1 (2007): 21. http://dx.doi.org/10.3917/fbc.026.0021.

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41

Haslett, Walter V. "Derivatives and the Enron Debacle." AIMR Conference Proceedings 2003, no. 1 (March 10, 2003): 54–59. http://dx.doi.org/10.2469/cp.v2003.n1.3261.

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42

Dobbin, Franck. "Enron : une drôle d'éthique financière." Les Grands Dossiers des Sciences Humaines N°2, no. 3 (March 1, 2006): 20. http://dx.doi.org/10.3917/gdsh.002.0020.

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43

Knoll, Leonhard. "Wirecard: Amazon gesucht - Enron gefunden." WiSt - Wirtschaftswissenschaftliches Studium 49, no. 9 (2020): 1. http://dx.doi.org/10.15358/0340-1650-2020-9-1.

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44

Stewart, Bennett. "The Real Reasons Enron Failed." Journal of Applied Corporate Finance 18, no. 2 (March 2006): 116–19. http://dx.doi.org/10.1111/j.1745-6622.2006.00092.x.

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45

Knapp, Michael C., and Carol A. Knapp. "Europe's Enron: Royal Ahold, N.V." Issues in Accounting Education 22, no. 4 (November 1, 2007): 641–60. http://dx.doi.org/10.2308/iace.2007.22.4.641.

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Royal Ahold, N.V., is a large multinational company based in The Netherlands that was founded in 1887 by Albert Heijn. Three generations of the Heijn family oversaw the company's retail grocery business. In 1989, the company hired a professional management team. The new management team expanded Royal Ahold's operations by purchasing grocery chains around the globe, resulting in the company becoming the third largest food retailer in the world. In 2000, the company diversified into the wholesaling segment of the huge food industry when it purchased U.S. Foodservice, a large food wholesaler based in Columbia, Maryland. Royal Ahold's professional management team established aggressive earnings and revenue goals for the company each year and pressured their subordinates to achieve those goals. An incentive compensation plan awarded large year-end bonuses to managers of operating units that met or surpassed their financial goals. Royal Ahold's decentralized operations, when coupled with the strong incentives to achieve unrealistic earnings and revenue goals, created an environment in which fraud often flourishes. In early 2003, Royal Ahold's independent auditors suspended their fiscal 2002 audit of the company when they discovered numerous potential irregularities in the company's accounting records. Subsequent investigations documented that the company had improperly included the operating results of foreign joint ventures in its consolidated financial statements, had accounted improperly for initial acquisition costs related to several of those joint ventures, and had materially overstated “promotional allowances” due from company vendors. The disclosure of the massive accounting fraud resulted in criminal and civil lawsuits being filed against the company and its top executives in both Europe and the United States. This case examines accounting, auditing, and control issues pertinent to multinational companies. In addition, the case examines recent controversies arising between and among international regulatory agencies and rule-making bodies within the accounting and auditing disciplines. Finally, the case illustrates important risk factors commonly associated with financial statement fraud.
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46

Carson, Margaret M. "ENRON AND THE NEW ECONOMY." Competitiveness Review 11, no. 2 (February 2001): 1–3. http://dx.doi.org/10.1108/eb046422.

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47

Prentice, Robert. "ENRON: A BRIEF BEHAVIORAL AUTOPSY." American Business Law Journal 40, no. 2 (June 28, 2008): 417–44. http://dx.doi.org/10.1111/j.1744-1714.2002.tb00851.x.

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48

Ausman, James I. "Lessons from Enron for neurosurgeons." Surgical Neurology 58, no. 2 (August 2002): 158. http://dx.doi.org/10.1016/s0090-3019(02)00793-0.

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49

Demski, Joel S. "Enron et al.––a comment." Journal of Accounting and Public Policy 21, no. 2 (June 2002): 129–30. http://dx.doi.org/10.1016/s0278-4254(02)00041-8.

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50

Middleton, Rowan, and Herbert Smith. "DATA RETENTION POLICIES AFTER ENRON." Computer Law & Security Review 18, no. 5 (October 2002): 333–37. http://dx.doi.org/10.1016/s0267-3649(02)00910-x.

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