Enron: Paper Profits, Cash Losses

Stewart Hamilton and Alicia Micklethwait

Chapter Chapter 3 in Greed And Corporate Failure, 2006, pp 33-58 from Palgrave Macmillan

Abstract: Abstract The collapse of Enron in 2001 in the (then) biggest bankruptcy the world had ever seen has had profound consequences. It led to the demise of Arthur Andersen, perhaps the most prestigious of the major accounting firms, and to the biggest shake-up of US corporate regulation since the Securities Acts of 1933 and 1934 in the shape of Sarbanes-Oxley.

Keywords: Audit Committee; Internal Audit Function; Related Party Transaction; Accounting Policy; Price Curve (search for similar items in EconPapers)
Date: 2006
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DOI: 10.1007/978-0-230-50275-8_3

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