Accounting scandals and implications for directors: Lessons from Enron

Accounting scandals and implications for directors: Lessons from Enron

We analyze the Enron case to identify the risk factors that potentially led to its collapse and specific issues relating to its aggressive accounting and high-light the lessons for independent directors. In Enron, the interactions between external stimuli, strategies, corporate culture, and risk exp...

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書目詳細資料
Main Authors:	TAN, Pearl Hock-neo, YEO, Gillian
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2022
主題:	Accounting scandals audit committee corporate governance hedging independent directors incentives risks Sarbanes-Oxley Act special purpose entity volatility Accounting Business Law, Public Responsibility, and Ethics
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/2000 https://ink.library.smu.edu.sg/context/soa_research/article/3027/viewcontent/AccountingScandals_Enron_av.pdf
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