Learning from ENRON

Learning from ENRON.

By now, nearly everyone in the academic world will have heard of ENRON and other similar scandals that are shaking the financial sector. Some clever bookkeeping manoeuvres put a needed gloss on the company’s accounts that helped to boost their stocks to new heights. But when examined critically, a rather different financial situation emerged, which was followed by a sharp dive in ENRON’s share ...

Communication Networks from the Enron Email Corpus "It's Always About the People. Enron is no Different"

Introducing the Enron Corpus

A large set of email messages, the Enron corpus, was made public during the legal investigation concerning the Enron corporation. This dataset, along with a thorough explanation of its origin, is available at http://www-2.cs.cmu.edu/~enron/. This paper provides a brief introduction and analysis of the dataset. The raw Enron corpus contains 619,446 messages belonging to 158 users. We cleaned the...

Ethical Erosion at Enron

International Accounting in Light of Enron: Evidence from Empirical Research

Recent accounting scandals have led some to argue that US reporting is fundamentally flawed and that other systems might be preferable. However, the arguments are often based on anecdotes and conjecture. In this paper, my goal is to bring insights from empirical research to bear on the issue of the relative effectiveness of US reporting. I argue that research evidence on cross country differenc...