Enron: A Select Chronology of Congressional, Corporate, and Government Activities

Description:

This report presents basic background information on the collapse of the Enron Corporation, identifying public policy issues in financial market oversight. This report briefly summarizes some federal laws carrying criminal penalties which may be implicated in the events surrounding the collapse of the Enron Corp. This report compares the auditing and accounting reform measures passed by the House (H.R. 3763) and reported by the Senate Committee on Banking, Housing, and Urban Affairs. This report compares the major provisions of three auditor and accounting reform proposals: H.R. 3763, S. 2673, and a rule proposed on June 20, 2002, by the SEC that would create a new auditor oversight board by using the SEC’s existing authority to regulate corporate accounting.

Creator(s):
Creation Date: December 13, 2002
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
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Place of Publication: Washington D.C., USA
Date(s):
  • Creation: December 13, 2002
Description:

This report presents basic background information on the collapse of the Enron Corporation, identifying public policy issues in financial market oversight. This report briefly summarizes some federal laws carrying criminal penalties which may be implicated in the events surrounding the collapse of the Enron Corp. This report compares the auditing and accounting reform measures passed by the House (H.R. 3763) and reported by the Senate Committee on Banking, Housing, and Urban Affairs. This report compares the major provisions of three auditor and accounting reform proposals: H.R. 3763, S. 2673, and a rule proposed on June 20, 2002, by the SEC that would create a new auditor oversight board by using the SEC’s existing authority to regulate corporate accounting.

Physical Description:

37 pages.

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Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
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Resource Type: Report
Format: Text