Accounting Scandals and Implications for Directors: Lesson from Enron
Publication Type
Book Chapter
Publication Date
2006
Abstract
The essay analyzes the role and responsibilities of independent directors in the wake of accounting scandals such as Enron. It discusses the issue of whether independent directors should re-direct their focus to their roles as stewards rather than maximizers of corporate wealth. In particular, the essay uses a case-study approach to analyze risk factors that independent directors should be vigilant about in their role as corporate guardians.
Keywords
Corporate Governance
Discipline
Accounting | Business Law, Public Responsibility, and Ethics
Research Areas
Corporate Governance, Auditing and Risk Management
Publication
Encyclopedia of Finance
First Page
495
Last Page
499
ISBN
9780387262840
Identifier
10.1007/978-1-4614-5360-4_40
Publisher
Springer Verlag
City or Country
New York, USA
Citation
Tan, Pearl and Gillian Yeo. 2006. "Accounting Scandals and Implications for Directors: Lessons from Enron." In Encyclopedia of Finance, edited by Lee Cheng-Few and Alice C. Lee, 495-499. New York: Springer Verlag.
Additional URL
http://www.worldcat.org/oclc/60671878