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Essays 121 - 150

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

Corporate America and Manipulation of Revenue

evident that much fraud can be discovered before it is too late. While this was not true in the case of Enron, the evidence has s...

Corporate Greed and its Psychosocial Effects

life savings and retirement plans of countless employees who had worked hard to save their funds - but because of corporate greed,...

WorldCom, Enron, and the Application of Business Failure Prediction Models

known as the going concern concept1. In looking at the viability of the business the potential creditors are seeking to ensure tha...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

The Relationship Between Andersen and Enron

(CNN Money, 2002). Further, David B. Duncan, the lead partner who was in charge of the Enron account, was fired (CNN, 2002). 6. An...

Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

Dabhol, India Enron Project

the development of the local economy and create jobs (Vachani, 1995). If we look at the situation in India, there is a need for m...

What Could Have Been Done to Save Enron

Enron, a publicly held company, was once a top provider of electricity but ended up in Chapter 11 bankruptcy ("Enron," 2002). Pr...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Individual Character and Ethics

and do this? This provides an example of a moral individual who is placed in a slightly unmoral situation. In this regard,...

Failure of Enron

may have severe problems, but it is in the interests of all parties for the company to gain some portion from creditors to allow i...

WorldCom and Enron

for bankruptcy due to its inability to hide such tremendous losses any longer. It took a matter of three month for the company to...

Hannah Arendt's The Banality of Evil and Modern Bureaucracy

and employees. So, it becomes imperative that when considering the effective management of ethics structures to pay attention to...

Could the UK Realize a Similar Enron Disaster?

problems were already apparent. In the annual accounts, debts had been understated and profits had been overstated to the amount o...

Values and Business Ethics

of philosophy dealing with right and wrong and the morality of motives and ends" (Shaughnessy, 2002, p. 20). But questions of ethi...

Corporate Governance Issue Examined

effect to such things, and these situations are no different. When people lose jobs, families suffer, economies suffer, communiti...

Performance of the Stock Market and the Effects of WorldCom and Enron Failures

This demand is impacted by information regarding that share as well as market conditions. In the case of Enron and WorldCom the we...

Businesses and Individuals Confront Dishonesty

corresponding functional interest in them * The interests of all stakeholders are of intrinsic value (Donaldson et al, 1995, pp. 6...

America's Changing Business Ethics

these contributions finds one incorporating the interests of ethics and morality within the corporate structure, essential concept...

Increased Corporate Governance and Auditor Independence

At the time, the SEC had examined the reports of many publicly-held companies and had required more than 100 to restate their resu...

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Enron Scandal and Business Ethics

benefit from various government subsidies, it also cheated millions of shareholders using questionable accounting practices design...

Enron and the 2002 Sarbanes Oxley Act

audit functions were in accordance with Generally Accepted Accounting Principles (GAAP), hiding debt in dummy corporations, as wel...

A Memo Involving Ethics

Johnson pulled all Tylenol products off the shelf at great cost in order to ensure the safety of consumers. The Company did this,...

Royal Dutch Shell, Enron, and Business Ethics

those who were relying on the company for pensions, directly or indirectly, those who worked for them, and those who worked for co...

Marketing in a Post 911 Era

as consumers have an increased awareness of less tangible aspects, such as corporate governance and ethical and moral responsibili...

An Organization and Adding Value

as Gap and Nike (Mason, 2000). In some cases, the charges have been valid. Many Asian and other nations see no real...

An Analysis of One Market Under God by Thomas Frank

done to rein them in. Even many business people felt that capitalism had to be saved from itself because it was an economic system...

Enron and WorldCom Financial Statement Manipulation

processes (Chidi, 2002). Some of the accounting techniques used at WorldCom in order to supplement R&D write-offs included the use...