Journal of Corporate Accounting and Finance: Special Issue, Enron

Journal of Corporate Accounting and Finance: Special Issue, Enron
Автор
 
Год
 
Страниц
 
270
ISBN
 
0471264024
Издатель
 
Harvard Business School Press
Категория
 
Бухучет и менеджмент
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Описание:

The Journal of Corporate Accounting and Finance ? Special Enron Report delves into such critical topics such as how to prevent future Enrons, the lessons learned from Enron, the state of internal auditing, forensic accounting, internal control systems, technology and auditing, audit best practices and audit committees. Can We Prevent Future Enrons? J. Edward Ketz Despite a rash of ?underauditing? problems in recent years, the accounting profession has donelittle to stop their spread. The latest result is another disaster: Enron. Why had the United States had such a plague of questionable accounting? Exactly what went wrong with Enron? The author answers these questions and takes a sobering look at the implications ? and what should be done. Enrons Lessons: Rebuilding Internal Auditing Now! Gordon Smith The Enron debate proves that outsourcing the internal audit department is a bad idea. Now is the time to...

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