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Business Fraud the Enron Problem

Business Fraud the Enron Problem

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Published by: G117 on Dec 22, 2009
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11/14/2012

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© 2003, 2005 by the AICPA© 2003, 2005 by the AICPA 
Business FraudBusiness Fraud(The Enron Problem)(The Enron Problem)
W. Steve AlbrechtW. Steve AlbrechtPh.D., CPA, CIA, CFEPh.D., CPA, CIA, CFEBrigham Young UniversityBrigham Young University
 
 This presentation is intended for use in higher education for instructional purposes only, and is not forapplication in practice. Permission is granted to classroom instructors to photocopy this document forclassroom teaching purposes only. All other rights are reserved. Copyright © 2003, 2005 by theAmerican Institute of Certified Public Accountants, Inc., New York, New York.
 
© 2003, 2005 by the AICPA© 2003, 2005 by the AICPA 
These Are Interesting TimesThese Are Interesting Times
Number and size of financial statement frauds areNumber and size of financial statement frauds areincreasingincreasingNumber and size of frauds against organizationsNumber and size of frauds against organizationsare increasingare increasingSome recent frauds include several people—asSome recent frauds include several people—asmany as 20 or 30 (seems to indicate moral decay)many as 20 or 30 (seems to indicate moral decay)Many investors have lost confidence in credibilityMany investors have lost confidence in credibilityof financial statements and corporate reportsof financial statements and corporate reportsMore interest in fraud than ever before—now aMore interest in fraud than ever before—now acourse on many college campusescourse on many college campuses

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