Nothing like the Enron affair could happen in France (!)
AbstractThis 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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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 14 (2005)
Issue (Month): 2 ()
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Web page: http://www.tandfonline.com/REAR20
Other versions of this item:
- Stolowy, Hervé, 2005. "Nothing like the Enron affair could happen in France (!)," Les Cahiers de Recherche 815, HEC Paris.
- K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
- 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.
- Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
- 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.
- Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.
- Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
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