Enron. Con : “He that filches from me my good name … makes me poor indeed”


Autoria(s): O'Connell, Brendan T.
Data(s)

01/08/2004

Resumo

This critique functions as an introduction to this special issue of Critical Perspectives on Accounting; an edition that embraces themes pertaining to the catastrophic collapse of Enron. In an effort to place the research published in this edition in context, I provide a critical analysis of the accounting and corporate governance implications of the demise of Enron, the subsequent public outcry, and the legislative reforms to date. I conclude with an exploration of how the studies in this special issue contribute to understanding the myriad of forces behind major events such as this.<br />

Identificador

http://hdl.handle.net/10536/DRO/DU:30002708

Idioma(s)

eng

Publicador

Academic Press

Relação

http://dro.deakin.edu.au/eserv/DU:30002708/n20041128.pdf

http://dx.doi.org/10.1016/j.cpa.2004.02.002

Direitos

2004, Elsevier Ltd

Palavras-Chave #financial statement fraud #enron #auditor independence #corporate governance #corporate collapse
Tipo

Journal Article