Enron and Beyond: Technical Analysis of Accounting, Corporate Governance, and Securities Issues.

• Author: Fink, Philip R.
• Position: Book Review - Brief Review

Enron and Beyond--Technical Analysis of Accounting, Corporate Governance, and Securities Issues, by Julia K. Brazelton and Janice L. Ammons, Eds. (CCH, 2002), examines the Enron Affair from numerous perspectives. Enron's failure raises questions as to business culture, auditor independence, accounting disclosure rules, checks and balances in corporate governance systems, executive compensation, employee retirement plans and the roles of market watchdogs, internal auditors and government in the energy-supply business. The book should help readers...