search query: @indexterm company failures / total: 200
reference: 7 / 200
| Author: | Thomas, C. W. |
| Title: | The Rise and Fall of Enron |
| Journal: | Journal of Accountancy
2002 : APR, VOL. 193:4, p. 41-48 |
| Index terms: | EMPIRICAL RESEARCH CASE STUDIES ANALYTICAL REVIEW COMPANY FAILURES COMPANY GROWTH |
| Language: | eng |
| Abstract: | The author states that when a company looks too good to be true, it usually is. The formal investigation of Enron is under way now, headed by the company's board, the SEC, the Justice Department and Congress. The paper states that the exact causes and details of the disaster may not be known for months. The purpose of this article is to summarize preliminary observations about the collapse, as well as changes in financial reporting, auditing and corporate governance that are being proposed in response by Big Five accounting firms, AICPA and the SEC. The paper provides a substantial list of references on this subject. |
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