Posted by & filed under Auditing, Ethics.

Description: December 1, 2001: It has been 15 years since that infamous date in financial history when Enron filed for creditor protection under US bankruptcy provisions. Enron’s failure had huge impacts on the accounting profession with the collapse of one of the largest auditing firms, Arthur Andersen. And the Enron collapsed generated additional accountability provisions via the Sarbanes-Oxley legislation that followed.

Date: December 1, 2016



Discussion Points:

1) If you are an accounting student, what do you know about the Enron scandal?

2) If you are an accounting instructor, do you discuss the Enron experience in your classes? Are students familiar with Enron 15 years after its collapse?

3)  Wiley’s  Financial Accounting: Tools for Business Decision Making has an ethics case in the BYP section of each chapter. Select one and discuss it in your class.

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