Governance, Accounting, and
Auditing Post-Enron Update
________________________________________
This Update reviews
the Enron, Arthur Andersen and Worldcom disasters, and the Sarbanes-Oxley Act
of 2002, and their impact on corporate governance and the governance and
practices of accounting and auditing.
The Update presents excerpts from a
forthcoming (2003) revision of Business & Professional Ethics for
Accountants (BPEA) by Leonard J. Brooks … and Cengage Learning.
The Update and related files
may be downloaded from the menu below:
Governance, Accounting, and
Auditing Post-Enron Update
q Complete
q Sections:
q Introduction and Overview
q Enron’s Demise
q Arthur Andersen’s Troubles
q Guideline and Regulatory
Changes
q WorldCom: the Catalyst
q Sarbanes-Oxley Act of 2002
q Impacts on:
q Governance, Accountability and Reporting, and
Management Practice
q Impact on the Accounting Profession and Auditing Practice
q Impact on Business Ethics Trends
Related Files
q The Powers Report:
q Part 1 : EnronPt1.pdf
q Part 2 : EnronPt2.pdf
q Part 3 : EnronPt3.pdf
q Part 4 : EnronPt4.pdf
q The Senate’s Permanent
Subcommittee on Investigations:
q
Report on The Role of the Board of Directors
in the Enron Collapse RoachPt1.pdf
q
Testimony of Robert Roach, Appendices : RoachIndex.htm, RoachApp.A.pdf,
RoachApp.B.pdf, RoachApp.C.pdf,
RoachApp.D.pdf, RoachApp.E.pdf (all
pdf)
q Sarbanes-Oxley Act of 2002
q Act: SarbanesOxleyAct.pdf
q Summary of Provisions
affecting the Accounting Profession: SarbanesOxleySummary.doc
q SEC Final Ruling:
q Sherron Watkins anonymous
whistleblowing:
q Letter and : Watkins Letter to Lay.pdf
q
Testimony : Watkins Testimony.pdf