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Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of … 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 …
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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 …
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Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of … 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 …
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, among accounting and non-accounting students of the post-Enron generation. Creative accounting is in essence not illegal and …
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. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … specialist auditors may alter operating decisions to meet earnings targets, referred to as real activities manipulation. This … essay investigates whether clients of industry specialist auditors that have an incentive to manage earnings are constrained …
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