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Enron: Unethical Practices and Sarbanes-Oxley Act

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Using the Electronic Reserve Readings (ERR) for ACC/363, the Internet, or other resources prepare a 350-700-word article analysis in which you identify situations that might lead to unethical practices and behaviour in accounting. Then, examine the impact of the Sarbanes-Oxley Act on financial statements. Finally, based upon your article analysis prepare at least one question for class discussion.

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Detailed breakdown of Enron, business practices, financial reporting ethics and other questions. Complete with references.

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Using the Electronic Reserve Readings (ERR) for ACC/363, the Internet, or other resources prepare a 350-700-word article analysis in which you identify situations that might lead to unethical practices and behavior in accounting. Then, examine the impact of the Sarbanes-Oxley Act on financial statements. Finally, based upon your article analysis prepare at least one question for class discussion.

Be sure to properly cite your references in your analysis.

Situations that might lead to unethical practices and behavior in accounting
One the key causes of unethical practices in a company is a "toxic" corporate culture. Simply put a corporate culture defines "the way we do things here".

Some of the most important factors shaping a corporate culture are the behavior of leaders and the leadership styles that are prominent in the company. If ethics and integrity are not actively practiced and not just words on a Code of Ethics, the company is very prone to unethical practices, including financial ...

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