Description |
x, 397 pages : illustrations ; 24 cm |
Contents |
A crisis of trust / Niskanen -- Major private responses / Niskanen -- Political responses to the Enron scandal / Reynolds -- Don't count too much on financial accounting / Niskanen -- Corporate accounting before and after Enron / Benston -- Don't count too much on auditing / Niskanen -- The formal audit process / Benston and Niskanen -- The market analysts / Niskanen -- Public and private rule making in securities markets / Mahoney -- Should Congress repeal securities class-action reform? / Pritchard -- The business press as a corporate monitor: How the Wall Street Journal and Fortune covered Enron / Weaver -- Lawyers as corporate monitors / McNamar -- Bankers as corporate monitors / McNamar -- The credit rating agencies / Rodríguez -- The SEC as a corporate monitor / McNamar -- Our tax system is a major part of the problem / Niskanen -- Compensation, journalism, and taxes / Reynolds -- Replace the scandal-plagued corporate income tax with a cash-flow tax / Edwards -- Corporate governance / Niskanen -- Major policy lessons from the collapse of Enron / Niskanen |
Summary |
"After Enron focuses on the government policies that contributed to the accounting scandals and bankruptcy of the Enron Corporation and other major corporations; the reasons why their weak financial conditions were not revealed and possibly corrected earlier; the effect of private remedies; and the rush toward enacting federal regulations of accounting auditing, and corporate governance. After Enron proposes a set of policy changes to address the lessons learned from the Enron collapse."--BOOK JACKET |
Notes |
Formerly CIP. Uk |
Bibliography |
Includes bibliographical references and index |
Subject |
Enron Corp. -- Corrupt practices.
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Corporate governance -- United States.
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Corporations -- United States -- Accounting.
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Corporations -- United States -- Auditing.
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Corporations -- Taxation.
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Disclosure in accounting.
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Author |
Niskanen, William A., 1933-2011.
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LC no. |
2004024939 |
ISBN |
0742544338 (cloth : alk. paper) |
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0742544346 (paperback) |
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9780742544345 (paperback) |
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