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Essays 91 - 120

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...

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...

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...

Strategic Errors at Enron

to be on a continuing growth streak. Enron did not use proper or prudent caution in their diversification strategies. There did ...

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...

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...

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...

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...

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...

Enron Scandal and Business Ethics

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

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...

Leadership and Business Ethics

Businesses must maintain integrity and they do this "within a framework of the law and ethics" (2000, p.17). Some firms have imple...

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,...

Deceptive Reporting and Methodologies for Financial Accounting

is precisely what Enron did (Thomas, 2002). Because of this, Enron, before everything collapsed, boosted valuation estimates, with...

Accounting at Enron

aside through Enron stocks. The question here is, could an Enron have been avoided? What would a financial consultant (one...

Ethics, Objectivity, and Values

business, but it has "confused some employees spiritually -- a side often overlooked by vitally important to an ethical workplace"...

Post Arthur Anderson and Enron Accounting Implications

the financial statements. This sent investors scrambling. Nancy Temple was viewed as the culprit (by both the courts and observers...

Creative Accounting Incentives and Maintenance

share price performance. There are also the wider culture issues that encourage this and place an onerous duty on those who may be...

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...

Enron and Can This Type of Corporate Scandal Happen Again?

the wake of Enron and SOA, however, experts have pointed out that if nothing else, auditing and auditing structures have been incr...

Today's Business and Business Ethics

its only when they get caught with their hands in the cookie jar, so to speak, that suddenly there is the desire to become better....

Enron and Ethics of the Media

see fit, in spite of how their selfish actions may cause harm or damage to others. Indeed, this is precisely the essence of socia...

The Aftermath of the Arthur Andersen Scandal

Chicago to suggest to Houstons firm partners that it was fine to shred documents and delete any e-mails related to the Enron case ...

Corporate Debacle of Enron

Enron but when speculation about shady accounting practices hit the media, stock prices plummeted and Dynegy quashed the deal (200...

Enron and Ethics

point forward was the beginning of the end for Enron. Indeed, the history of Enrons empire is nothing if not prolific. The...

Rise and Fall of Enron

Timeline, 2004). Jeffrey Skilling took over as CEO but resigned six months later; Lay returned to the post of CEO (FOX News Networ...

Investors, Scandal Warnings, and the 2002 Sarbanes-Oxley Act

perception of the regulatory environment is one that inspires confidence that the results and basis of the valuation accurate and...

Failure of Internal Controls and The Impact on Stockholders

one responsible for approving purchase orders and adding new personnel to the payroll system, the opportunity for abuse is readily...