Pitanje br. 5893
 
Pitanje: 

Enron - računovodstvene manipulacije kao uzrok korporativnih skandala


Odgovor: 

Članci u časopisima:

  1. Čulinović-Herc, Edita: Aktualna pitanja financijskog izvještavanja dioničkih društava - odgovornost revizora. // Zbornik Pravnog fakulteta Sveučilišta u Rijeci. 25 (2004) , 1; str. 167-202
  2. Jurić, Dionis: Uloga revizora u dioničkom društvu // Zbornik Pravnog fakulteta Sveučilišta u Rijeci (1991). - 25 (2004), 1 ; str. 323-352

EBSCO Host (pristup u GISKO ili putem CARNet Centra za online baze - Proxy):

  1. Wilson, A. C., & Key, K. G. (2012). Enron: A Case of Deception and Unethical Behavior. Feature Edition, 2012(1), 88-97.
  2. Yuhao, L. (2010). The Case Analysis of the Scandal of Enron. International Journal Of Business & Management, 5(10), 37-41.
  3. Dunne, P. G., Falk, H., Forker, J., & Powell, R. (2008). The market response to information quality shocks: the case of Enron. Applied Financial Economics, 18(13), 1051-1066. doi:10.1080/09603100701439341
  4. Shirur, S. (2011). Tunneling vs Agency Effect: A Case Study of Enron and Satyam. Vikalpa: The Journal For Decision Makers, 36(3), 9-26.
  5. CERNUȘCA, L. L. (2011). ETHICS IN ACCOUNTING: THE CONSEQUENCES OF THE ENRON SCANDAL. Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 13(3), 35-42.
  6. Watkins, S. S. (2003). Ethical Conflicts at Enron: MORAL RESPONSIBILITY IN CORPORATE CAPITALISM. California Management Review, 45(4), 6-19.
  7. Kulik, B. W. (2005). Agency Theory, Reasoning and Culture at Enron: In Search of a Solution. Journal Of Business Ethics, 59(4), 347-360. doi:10.1007/s10551-004-7308-2

ScienceDirect (pristup u GISKO ili putem CARNet Centra za online baze - Proxy):

  1. Critical Perspectives on Accounting. Volume 15, Issues 6–7, Pages 733-1008 (August–October 2004) - tema broja: Enron.con

Google Books:

  1. Loren Fox: Enron : the Rise and Fall. Hoboken : John Wiley & Sons, 2002.

Izvori na internetu (08.04.2013.):

  1. Center for Responsive Politics: Enron Corp.
  2. Harold Bierman: Accounting/finance lessons of Enron : a case study. Singapore, SG : World Scientific, ©2008.


UDK pojmovi: 
657 Računovodstvo

Predmetnice: 
Forenzično računovodstvo, Prijevare -- Povijest