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Enron: what happened and what we can learn from it

Citations

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Cited by:

  1. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
  2. Andon, Paul & Free, Clinton, 2012. "Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 131-154.
  3. Ahmed Bouteska, 2020. "Do Board Characteristics Affect Bank Performance? Evidence from the Eurozone," Journal of Asset Management, Palgrave Macmillan, vol. 21(6), pages 535-548, October.
  4. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.
  5. Wally Smieliauskas & Kathryn Bewley & Ulfert Gronewold & Ulrich Menzefricke, 2018. "Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?," Journal of Business Ethics, Springer, vol. 152(2), pages 437-457, October.
  6. Jeanjean, Thomas & Stolowy, Hervé, 2009. "Determinants of board members' financial expertise -- Empirical evidence from France," The International Journal of Accounting, Elsevier, vol. 44(4), pages 378-402, December.
  7. Alnoor Bhimani, 2008. "Making corporate governance count: the fusion of ethics and economic rationality," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 12(2), pages 135-147, May.
  8. Reurink, Arjan, 2016. "Financial fraud: A literature review," MPIfG Discussion Paper 16/5, Max Planck Institute for the Study of Societies.
  9. Brian Kulik & Michael O’Fallon & Manjula Salimath, 2008. "Do Competitive Environments Lead to the Rise and Spread of Unethical Behavior? Parallels from Enron," Journal of Business Ethics, Springer, vol. 83(4), pages 703-723, December.
  10. Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.
  11. Richard Lane & Brendan T. O'Connell, 2009. "The changing face of regulators' investigations into financial statement fraud," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(2), pages 118-143, September.
  12. Musa Mangena & Richard Pike, 2005. "The effect of audit committee shareholding, financial expertise and size on interim financial disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 327-349.
  13. Bay, Charlotta & Catasús, Bino & Johed, Gustav, 2014. "Situating financial literacy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(1), pages 36-45.
  14. Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 915-963, December.
  15. Gillan, Stuart L. & Martin, John D., 2007. "Corporate governance post-Enron: Effective reforms, or closing the stable door?," Journal of Corporate Finance, Elsevier, vol. 13(5), pages 929-958, December.
  16. Kaouthar Lajili, 2009. "Corporate Risk Disclosure and Corporate Governance," JRFM, MDPI, vol. 2(1), pages 1-24, December.
  17. Volkova, O., 2018. "Fair Value in Finance: Fifty Shades of Fairness," Journal of the New Economic Association, New Economic Association, vol. 39(3), pages 85-109.
  18. Franke, Günter & Krahnen, Jan Pieter, 2008. "The future of securitization," CFS Working Paper Series 2008/31, Center for Financial Studies (CFS).
  19. Linsley, Philip M. & Shrives, Philip J., 2009. "Mary Douglas, risk and accounting failures," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 492-508.
  20. Ann Jorissen & David Otley, 2010. "The management of accounting numbers: Case study evidence from the ‘crash’ of an airline," Accounting and Business Research, Taylor & Francis Journals, vol. 40(1), pages 3-38.
  21. Steven Kaplan & Pamela Roush & Linda Thorne, 2007. "Andersen and the Market for Lemons in Audit Reports," Journal of Business Ethics, Springer, vol. 70(4), pages 363-373, February.
  22. Larson, Robert K., 2008. "An examination of comment letters to the IASC: Special purpose entities," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 27-46.
  23. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
  24. Gwilliam, David & Jackson, Richard H.G., 2008. "Fair value in financial reporting: Problems and pitfalls in practice," Accounting forum, Elsevier, vol. 32(3), pages 240-259.
  25. Howieson, Bryan, 2003. "Accounting practice in the new millennium: is accounting education ready to meet the challenge?," The British Accounting Review, Elsevier, vol. 35(2), pages 69-103.
  26. Barbara Schöndube-Pirchegger, 2007. "Corporate Governance, Reputation Concerns, and Herd Behavior," FEMM Working Papers 07006, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  27. Basu Sudipta & Waymire Gregory B., 2019. "Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-13, March.
  28. Gopal V. Krishnan, 2005. "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?," Contemporary Accounting Research, John Wiley & Sons, vol. 22(1), pages 165-193, March.
  29. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz & Martinez, Daniel, 2013. "Accounting and networks of corruption," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 505-524.
  30. Cristina Bota-Avram, 2011. "Some Arguments That Justify The Audit Trinity’S Approach In The Context Of Corporate Governance," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(1), pages 5-18, April.
  31. Stephen Haswell, 2006. "Over-Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS," Australian Accounting Review, CPA Australia, vol. 16(39), pages 49-59, July.
  32. Li, Huichun & Zhang, Xue & Zhao, Chengli, 2021. "Explaining social events through community evolution on temporal networks," Applied Mathematics and Computation, Elsevier, vol. 404(C).
  33. Serge Evraert & Stéphane Trebucq, 2003. "Crise De Confiance Et Information Comptable : Une Etude Empirique Des Reactions Du Marche Français A L'Annonce Des Affaires Enron Et Worldcom," Post-Print halshs-00582775, HAL.
  34. Joel S. Demski, 2003. "Corporate Conflicts of Interest," Journal of Economic Perspectives, American Economic Association, vol. 17(2), pages 51-72, Spring.
  35. Srinivasan Krishnamurthy & Jian Zhou & Nan Zhou, 2006. "Auditor Reputation, Auditor Independence, and the Stock†Market Impact of Andersen's Indictment on Its Client Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 465-490, June.
  36. Constantin BRATIANU, 2016. "Knowledge Dynamics," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 4(3), pages 323-337, September.
  37. Anna Samsonova-Taddei & Javed Siddiqui, 2016. "Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy," Journal of Business Ethics, Springer, vol. 139(1), pages 183-195, November.
  38. Simone Aresu, 2014. "Book review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 171-178.
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