accounting education in Europe? Nothing could be more uncertain. This paper studies the consequences of the Enron affair on … accounting education in Europe. The Enron affair is widely used by teachers to attract the interest of accounting students, but …Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of …

managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management …This study compares the attitudes of managers with those of external auditors towards common practices and issues of … female managers and auditors had similar attitudes towards earnings management. …

managers and 28 auditing firms. Mann-Whitney U tests showed that the external auditors significantly viewed earnings management …This study compares the attitudes of managers with those of external auditors towards common practices and issues of … female managers and auditors had similar attitudes towards earnings management. …

This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron …

Following the collapse of Enron, many questions have been raised as to why the UK has avoided its Enron. Many … role played by auditors in financial reporting and the system of financial regulation and supervision have been overlooked … to an extent. In view of a spate of financial scandals such as those of Enron, Worldcom, Tyco etc, the US Congress acted …

similar type of case. The present study has been carried out with the aim of examining the perception of auditors on earnings … management in Indian perspective. Design/methodology/approach – A questionnaire was administered on 65 auditors and was analysed … implications – The research findings would guide regulators and management to curb such malpractices. The auditors, top management …

Purpose – The purpose of this paper is to examine how the Andersen implosion over Enron impacted Fortune 500 firms that … were competitors of Enron and/or audited by Andersen. This event provides an opportunity to study various contagion effects … implosion on competitors of Enron and/or firms audited by Andersen. More specifically, how did the announcement of the implosion …

for auditing share a number of characteristics with the recommendations of a pre‐Enron empirical study which investigated …This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest … the collapse of Enron, including, respectively, the new system for the regulation of the UK accountancy profession as …

Purpose – The purpose of this paper is to examine how the Andersen implosion over Enron impacted Fortune 500 firms that … were competitors of Enron and/or audited by Andersen. This event provides an opportunity to study various contagion effects … implosion on competitors of Enron and/or firms audited by Andersen. More specifically, how did the announcement of the implosion …