Table of contents
“You are the guardians”
Arthur LevittOn March 10th, 2000, NASDAQ was at 5,048. Today March 2003 it’s a little over 1,200. Three years ago the dot‐com bubble had not entirely burst. Accounting firms bragged in…
The Enron fallout: Was Enron an accounting failure?
C. Richard Baker, Rick HayesThis paper traces the development of Enron Corp. from a regulated natural gas distribution company to a worldwide energy trading company to its ultimate demise in bankruptcy in…
Tax services implications of the Sarbanes‐Oxley Act of 2002
Lloyd G. Sage, Judith A. SageImplications of the Sarbanes‐Oxley Act of 2002 for the rendering of tax services by registered public accounting firms are discussed. Certain tax services performed for an audit…
Beyond earnings management: Using ratios to predict Enron's collapse
Joseph T. KastantinThis paper proposes a revised analytical model for accounting professionals that can be used to evaluate the financial well being of innovative companies that rely on earnings…
Independent financial experts: From wished for to wistful thinking
Ashley Burrowes, Ann HendricksThe aftermath of the Enron collapse included Congressional legislation known as the Sarbanes‐Oxley Act (SOX), which was rushed into law on July 29, 2002, by President Bush. This…
A theory of interest rate swap overhedging
Angela L.J. Hwang, Robert E. JensenThis paper explains the concepts of underhedging and overhedging in interest rate swaps and demonstrates how overhedged and underhedged swaps might be accounted for under…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson