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Sharpecs2006
Provides context and analysis to the modern era of corporate corruption.
Author(s): Jerry W. Markham
Entries: 56
Images: 16

Contents

Headings

Contents
Conclusion
Selected Bibliography
About the Author

Articles

All A B C E F I M N P R S T W Y
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All(56)
About the Author

Jerry W. Markham is a professor of law at Florida International University at Miami where he teaches corporate and international...

The Accountants as Gatekeepers

Disclosure Requirements The federal securities laws ushered in an era of “full disclosure” that promised investors truth in the securities...

Accounting Problems in the Entertainment Industry and Elsewhere

AOL Time Warner Accounting problems were spreading throughout the economy. AOL Time Warner had some particularly troublesome problems. America...

Accounting Reform Efforts

The SEC has long promoted the use of reports by public companies on their systems of accounting controls, and the agency wanted auditors to test...

Acknowledgments

I would like to express my appreciation for the assistance given by my research assistants, particularly Erin Treacy and Mistelle Abdelmagied,...

Analysts and Insider Trading Scandals

The Martha Stewart Case Analysts’ Scandals Mutual Fund Scandals ...

Analysts’ Scandals

The Role of the Analyst The full disclosure system sought to impose “gatekeeper” status on financial analysts. The analysts were supposed to...

Arthur Andersen and Other Scandals

Arthur Andersen & Co. Full Disclosure Fails The Tyco Scandal ...

Arthur Andersen & Co.

Background The Enron scandal was at its heart an accounting scandal, and Enron’s auditor, Arthur Andersen LLP, was soon drawn into the...

Attacks on the Markets

The First Attack The increase in market prices, widespread fraud and abuse, and the boom in Internet stocks raised concerns that a market...

Banking

Credit Cards Check payments accounted for 85 percent of all noncash payments in 1979, but the number of checks written in the United States...

Bank Involvement

Prepaid Forward Transactions Citigroup received $188 million in revenue from Enron-related transactions between 1997 and 2001. Citigroup...

California Trading Scandals

Enron’s problems continued to mushroom. Prosecutors and regulators attacked the company’s trading operations in the California electricity...

A Company Is Born

Creating a Name The Enron Corp. was the product of a 1985 merger between Houston Natural Gas Corporation and InterNorth Inc., two...

Conclusion

Corporate governance began as an effort to more efficiently marshal capital and diversify risks among those contributors. That effort was a...