Coverart for item
The Resource Following the money : the Enron failure and the state of corporate disclosure, George Benston [and others]

Following the money : the Enron failure and the state of corporate disclosure, George Benston [and others]

Label
Following the money : the Enron failure and the state of corporate disclosure
Title
Following the money
Title remainder
the Enron failure and the state of corporate disclosure
Statement of responsibility
George Benston [and others]
Contributor
Subject
Genre
Language
eng
Summary
"A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and WorldCom - as well as the discovery of accounting irregularities at other large U.S. companies - seemed to call into question the efficacy of the entire system of corporate governance in the United States." "In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firms - watching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shredding - tightened their auditing procedures. Stock analysis and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well." "Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards. Rather than attempting to craft a single set of accounting and reporting standards for all companies throughout the world, the authors advise policymakers to allow competition between the two major sets of standards: Generally Accepted Accounting Principles and International Financial Reporting Standards."--Jacket
Cataloging source
N$T
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Benston, George J
  • AEI-Brookings Joint Center for Regulatory Studies
http://library.link/vocab/subjectName
  • Enron Corp
  • Enron Corp
  • Disclosure in accounting
  • Corporations
  • Corporations
  • Accounting
  • Financial statements
  • Capital market
  • BUSINESS & ECONOMICS
  • BUSINESS & ECONOMICS
  • Accounting
  • Capital market
  • Corporations
  • Corporations
  • Corruption
  • Disclosure in accounting
  • Financial statements
  • United States
  • Management accounting
  • Auditing
  • Enron
  • Financiële verslaglegging
  • Verenigde Staten
Label
Following the money : the Enron failure and the state of corporate disclosure, George Benston [and others]
Instantiates
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references (pages 105-116) and index
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
The crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead
Control code
ocm53798340
Dimensions
unknown
Extent
1 online resource (ix, 126 pages)
File format
unknown
Form of item
online
Isbn
9786610812691
Lccn
2003000068
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
JSTOR
Other physical details
illustrations
http://library.link/vocab/ext/overdrive/overdriveId
22573/ctt26mzw
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)53798340
Label
Following the money : the Enron failure and the state of corporate disclosure, George Benston [and others]
Publication
Antecedent source
unknown
Bibliography note
Includes bibliographical references (pages 105-116) and index
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
The crisis in corporate disclosure -- What's wrong-and right-with corporate accounting and auditing in the United States -- Fixing corporate disclosure -- Disclosure challenges ahead
Control code
ocm53798340
Dimensions
unknown
Extent
1 online resource (ix, 126 pages)
File format
unknown
Form of item
online
Isbn
9786610812691
Lccn
2003000068
Level of compression
unknown
Media category
computer
Media MARC source
rdamedia
Media type code
c
Note
JSTOR
Other physical details
illustrations
http://library.link/vocab/ext/overdrive/overdriveId
22573/ctt26mzw
Quality assurance targets
not applicable
Reformatting quality
unknown
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)53798340

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771354 -117.193327
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