I chose to analyze the article called “Predicting Material Accounting Misstatements” co-authored by Patricia Dechow‚ Weili Ge‚ Chad Larson‚ and Richard Sloan. The authors of this article had the goal of showing its intended audience how they developed a database‚ recognized similar characteristics among misstating firms‚ and used the information gathered to develop a model to predict accounting misstatements. The subject of misstating financial statements (also know as earnings management) is a
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Understanding Enron: It’s About the Gatekeepers‚ Stupid John C. Coffee‚ Jr. July 30‚ 2002 This paper can be downloaded without charge from the Social Science Research Network electronic library at: http://ssrn.com/abstract_id=325240 An index to the working papers in the Columbia Law School Working Paper Series is located at: http://www.law.columbia.edu/law-economicstudies 1 Understanding Enron: AIt=s About the Gatekeepers‚ Stupid@ by John C. Coffee‚ Jr.. What do we know after Enron=s implosion
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Nur Aiysha Ghazali ENGM 264 Paper #1-Bolman & Deal Bolman and Deal discuss about for frames; structural‚ human resource‚ political and symbolic. Each frame has its own characteristics‚ where and how the situation is applied in organization. A leader or authority of companies sometimes would apply these frames in their organization in order to tackle their employees. However‚ I will only discuss about 3 frames that most gave the impact to me
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misconducts‚ such as accounting irregularities and fraud. More seriously‚ it developed a number of lawsuits from1997 to 2005‚ which impelled the SEC to keep a close watch on‚ from its client such as Baptist Foundation of Arizona‚ Sunbeam‚ Waste Management‚ Enron‚ and Worldcom. Especially for the SEC to Enron’s investigating‚ it would be a deadly strike of Andersen. Until 2005‚ the Supreme Court threw out the lawsuit for Andersen. Nevertheless‚ the accounting firm would be difficult to rebuild its original
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primary data or as an illustration of effective or ineffective auditing. Reprinted by permission from Jay C. Thibodeau and Deborah Freier. Copyright © Jay C. Thibodeau and Deborah Freier; all rights reserved. 1••• ( Case 61 ® Enron Enrori’s First Few Years hi~ 1985 Enron had assets along the three major stages of the supply chain of nat ural gas: production‚ transmission‚ and distribution. Natural gas was produced from deposits found underground. The natural gas was transmitted via pipe lines‚
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www.batemanhouston.com Eid‚ E. M. (2014). The Impact of Accounting Information Systems (AIS) on Performance Measures with Value Relevance of Auditors ’ Communications. Internal Auditing & Risk Management‚ 143-158. Folger‚ J. (2011‚ December 1). The Enron Collapse: A Look Back. Retrieved from Investopedia: www.investopedia.com Kruglinski‚ J. A. (2009‚ Winter). CPAs: Many Doors to Opportunity. Retrieved from PICPA: http://www.picpa.org/Content/39953.aspx Laudon‚ K. C.‚ & Laudon‚ J. P. (2014). Management
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Week 8 – Final Exam Cherie A. Parker University of the Potomac BUS 502 – Managerial Economics DATE \@ "MMMM d‚ yyyy" October 19‚ 2014 Professor Denise Touhey Abstract Architectural design of firm may vary among companies. There are most common categories are business environment‚ strategy‚ and organizational architecture. Business environment of Andersen includes technology that was used effectively; structure of its markets‚ regulations which helped Andersen to grow along with its reputation
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Enron and its Associates Used Questionable Accounting Practices Clearly‚ there have been cases where management knowingly deceived the auditors. Then there seem to be other instances where the accounting treatment envelope was pushed just a bit too far. In the case of Enron‚ David B. Duncan‚ the former Andersen partner in charge of the Enron audit who was the government’s chief witness in the trial against Arthur Andersen‚ stood behind the decisions that resulted in the widespread use of off-balance
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Final Paper Matthew Duncan ACC205: Principles of Accounting 1 LaKeitha Givens June 13‚ 2011 Final Paper What makes a large organization like Wal-Mart financially successful? One could say it is the result of outstanding personnel or perhaps a strong determination to succeed. These factors certainly contribute. However the key to financial success in organizations lies in good accounting. Since early civilization began‚ accounting has been an important part of our financial
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Beneficiaries Social Responsibility to Employees ……………………………………………… 7 Social Irresponsibility to Employees: Wal-mart …………………………………... 8 Social Responsibility to Shareholders …………………………………………….. 11 Social Irresponsibility to Shareholders: Enron ……………………………………. 13 Social Responsibility to the Supply Chain ………………………………………… 14 Social Irresponsibility to the Supply Chain: Monsanto …………………………… 15 Social Responsibility to Customers ……………………………………………….. 17 Social Irresponsibility to
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