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Number of Pages 12
This research paper: This 12 page paper examines the failure of Enron from an accounting perceptive. The causes of the collapse are identified as ranging between auditing issues, such as independence, accounting issues including the way that special purpose entities (SPE’s) were used to conceal losses, corporate governance attitudes and structures, pensions, banking issues, and derivative issues. The paper argues that in the UK this would be unlikely to occur due to the higher regulation levels and a profile rather than a rules bases framework. The bibliography cites 10 sources.
File: TS14_TEEnron2.rtf
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