After Enron Lessons for Public Policy,9780742544338

After Enron Lessons for Public Policy

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ISBN13: 9780742544338
ISBN10: 0742544338
Format: Hardcover
Pub. Date: 2005-04-29
Publisher(s): Rowman & Littlefield Publishers
List Price: $74.00

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Summary

After Enron addresses the major lessons about accounting, auditing, taxation, and corporate governance that are illustrated by the collapse of Enron and other recent major corporate scandals. The book then develops a set of proposals for changes in public policy that would lead accountants, bankers, board members, lawyers, and corporate managers to better serve the interests of the general public.

Table of Contents

Preface vii
1 A Crisis of Trust 1(10)
William A. Niskanen
Part I. Early Private and Public Responses to the Corporate Scandals 11(34)
2 Major Private Responses
13(5)
William A. Niskanen
3 Political Responses to the Enron Scandal
18(29)
Alan Reynolds
Part II. Accounting 45(40)
4 Don't Count Too Much on Financial Accounting
47(8)
William A. Niskanen
5 Corporate Accounting before and after Enron
55(32)
George J. Benston
Part III. Auditing 85(156)
6 Don't Count Too Much on Auditing
87(2)
William A. Niskanen
7 The Formal Audit Process
89(12)
George J. Benston and William A.Niskanen
8 The Market Analysts
101(4)
William A. Niskanen
9 Public and Private Rule Making in Securities Markets
105(20)
Paul G. Mahoney
10 Should Congress Repeal Securities Class Action Reform?
125(22)
Adam C. Pritchard
11 The Business Press as a Corporate Monitor: How the Wall Street Journal and Fortune Covered Enron
147(24)
Paul H. Weaver
12 Lawyers as Corporate Monitors
171(27)
R.T. McNamar
13 Bankers as Corporate Monitors
198(20)
R.T. McNamar
14 The Credit Rating Agencies
218(13)
L. Jacobo Rodriguez
15 The SEC as a Corporate Monitor
231(10)
R.T. McNamar
Part IV. Taxation 241(94)
16 Our Tax System Is a Major Part of the Problem
243(2)
William A. Niskanen
17 Compensation, Journalism, and Taxes
245(38)
Alan Reynolds
18 Replace the Scandal-Plagued Corporate Income Tax with a Cash-Flow Tax
283(52)
Chris Edwards
Part V. Corporate Governance 335(18)
19 Corporate Governance
337(16)
William A. Niskanen
Part VI. Major Policy Lessons from the Collapse of Enron 353(22)
20 Major Policy Lessons from the Collapse of Enron
355(20)
William A. Niskanen
Index 375(20)
About the Editor and Contributors 395

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