Enron

First Person: Andy Fastow and Me
Risk & Compliance

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.
By Russ Banham | April 24, 2019
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Research Refutes Sarbanes-Oxley Critics
Risk & Compliance

Research Refutes Sarbanes-Oxley Critics

A new study offers strong evidence of a link between auditor-identified weak internal controls and subsequent fraud cases.
By David McCann | September 5, 2017
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Auditors Can Be Friendly as Well as Skeptical, Study Finds
Auditing

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.
By David Katz | April 19, 2017
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The Whistleblower’s Trilemma
Risk Management

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.
By Marielle Segarra | March 28, 2014
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Is Enron Being Tripped Up by New Accounting Rule?
Fraud

Is Enron Being Tripped Up by New Accounting Rule?

Will a new accounting rule aimed at off-balance-sheet financing trip up Enron?
By Ronald Fink | June 1, 1999
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Joint Ventures Between The Globe and a Hard Place
Risk & Compliance

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?
By Michelle Celarier | November 1, 1998
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Off Again, On Again
Fraud

Off Again, On Again

FASB says that equity accounting for unconsolidated subsidiaries may not reflect reality.
By Ronald Fink | July 1, 1997
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