Enron. Con : “He that filches from me my good name … makes me poor indeed”
journal contribution
posted on 2004-08-01, 00:00authored byB O'Connell
This critique functions as an introduction to this special issue of Critical Perspectives on Accounting; an edition that embraces themes pertaining to the catastrophic collapse of Enron. In an effort to place the research published in this edition in context, I provide a critical analysis of the accounting and corporate governance implications of the demise of Enron, the subsequent public outcry, and the legislative reforms to date. I conclude with an exploration of how the studies in this special issue contribute to understanding the myriad of forces behind major events such as this.