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

Author

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  • 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.

Suggested Citation

  • Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.
  • Handle: RePEc:taf:euract:v:14:y:2005:i:2:p:405-415
    DOI: 10.1080/09638180500126900
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    References listed on IDEAS

    as
    1. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    2. 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.
    3. Quick, R. & Baker, R. & Mikol, A., 2001. "Regulation of the Statutory Auditor in the European Union: A Comparative Survey of the United Kingdom, France and Germany," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 67744, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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    Cited by:

    1. 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.
    2. Soo H. Lee & Taeyoung Yoo, 2008. "Competing Rationales for Corporate Governance in France: Institutional Complementarities between Financial Markets and Innovation Systems," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(2), pages 63-76, March.
    3. Feten Arfaoui & Salma Damak-Ayadi & Raouf Ghram & Asma Bouchekoua, 2016. "Ethics Education and Accounting Students’ Level of Moral Development: Experimental Design in Tunisian Audit Context," Journal of Business Ethics, Springer, vol. 138(1), pages 161-173, September.
    4. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00586218, HAL.
    5. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print hal-00647593, HAL.
    6. Gilles David & Nadia Mhirsi, 2011. "Etude exploratoire de la structuration du Co-commissariat aux comptes en France," Post-Print halshs-00596547, HAL.

    More about this item

    Keywords

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

    JEL classification:

    • 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; Personnel Economics - - Accounting - - - Accounting

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