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Nothing like the Enron affair could happen in France (!)

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Author Info

  • Herve Stolowy

Abstract

This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teaching process and claims that more accounting theory and ethical issues should be introduced in accounting educational programmes.

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File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180500126900
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal European Accounting Review.

Volume (Year): 14 (2005)
Issue (Month): 2 ()
Pages: 405-415

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Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:405-415

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Related research

Keywords: Enron; accounting education; France; accounting profession; public accountant; statutory auditor; Association Francophone de Comptabilite;

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References

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  1. Benston, George J. & Hartgraves, Al L., 2002. "Enron: what happened and what we can learn from it," Journal of Accounting and Public Policy, Elsevier, vol. 21(2), pages 105-127.
  2. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
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Cited by:
  1. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
  2. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
  3. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
  4. Nihel Chabrak, 2006. "Perception de l'affaire Enron par des étudiants français : vers une réflexion sur l'enseignement de la comptabilité pour les futurs managers ?," Post-Print halshs-00558432, HAL.

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