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Enron and Andersen: The Case of the Crooked E and the Fallen A
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Redovisning och finansiering. (Accounting)
Pennsylvania State University. (Harrisburg - Accounting)
2006 (engelsk)Inngår i: Global Perspectives on Accounting Education, ISSN 1543-2955, Vol. 3, s. 27-48Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Outside the US, the failures of Enron and Arthur Andersen remain puzzles. How could the accounting and audit failures associated with Enron and Arthur Andersen happen in the US where auditing is sophisticated, accounting principles are strong, and disclosure is emphasized? This is a teaching case for persons outside the US to review the financial reporting and auditing issues related to Enron and to explain the regulation of accounting and auditing in the US. It has broad implications for corporate governance and accounting regulation in other countries as well.

sted, utgiver, år, opplag, sider
Smithfiield RI USA: Bryant University , 2006. Vol. 3, s. 27-48
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URN: urn:nbn:se:hj:diva-14036OAI: oai:DiVA.org:hj-14036DiVA, id: diva2:381020
Tilgjengelig fra: 2010-12-22 Laget: 2010-12-22 Sist oppdatert: 2012-09-13bibliografisk kontrollert

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http://gpae.bryant.edu/~gpae/Vol3/Enron%20and%20Aurhur%20Andersen.pdf

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