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Enron and Andersen: The Case of the Crooked E and the Fallen A
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance. (Accounting)
Pennsylvania State University. (Harrisburg - Accounting)
2006 (English)In: Global Perspectives on Accounting Education, ISSN 1543-2955, Vol. 3, 27-48 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Smithfiield RI USA: Bryant University , 2006. Vol. 3, 27-48 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-14036OAI: oai:DiVA.org:hj-14036DiVA: diva2:381020
Available from: 2010-12-22 Created: 2010-12-22 Last updated: 2012-09-13Bibliographically approved

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

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