First Person: Andy Fastow and Me
Enron’s former CFO and convicted felon Andrew Fastow talks with the CFO writer who first chronicled his “groundbreaking” manipulation of accounting rules.
Research Refutes Sarbanes-Oxley Critics
A new study offers strong evidence of a link between auditor-identified weak internal controls and subsequent fraud cases.
Auditors Can Be Friendly as Well as Skeptical, Study Finds
Auditors who trust their clients can feel freer to be more skeptical of their financial reporting.
The Whistleblower’s Trilemma
Revealing company fraud or misconduct to regulators first is not always the best choice — if an employee chooses to blow the whistle at all.
Is Enron Being Tripped Up by New Accounting Rule?
Will a new accounting rule aimed at off-balance-sheet financing trip up Enron?
Joint Ventures Between The Globe and a Hard Place
Growing turmoil in emerging markets has U.S. companies gaining control over their foreign ventures. But will that compound the risk?