Congressional Research Service Reports - 101 Matching Results

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The Enron Collapse: An Overview of Financial Issues

Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has recei… more
Date: February 4, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Enron Collapse: An Overview of Financial Issues

Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has recei… more
Date: March 19, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Enron Collapse: An Overview of Financial Issues

Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has recei… more
Date: March 28, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Enron Collapse: An Overview of Financial Issues

Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has recei… more
Date: July 24, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Enron Collapse: An Overview of Financial Issues

Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has recei… more
Date: September 18, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Auditor Oversight: Proposals for New Regulator

Description: This report provides basic background information on current regulation of auditors and summarizes alternatives now under consideration. Reforms proposed by Congress and the executive branch focus on oversight of the independent auditor, whose responsibility (in the broadest sense) is to certify that a corporation’s accounting statements reflect its true financial condition.
Date: April 18, 2002
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Auditing and Accounting Regulation: Key SEC Powers

Description: Key auditing and accounting reform legislation, S. 2673 (Sarbanes), and H.R. 3763 (Oxley), and proposals for auditor oversight by the Securities and Exchange Commission (SEC) have been launched to help restore public confidence in a system of corporate financial accounting tainted by accounting fiascos at companies like Enron, Tyco, and Worldcom. This report provides background on significant current SEC regulatory powers in the area of accounting and auditing. It will be updated if there are c… more
Date: July 8, 2002
Creator: Shorter, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Comparison of Two Key Provisions in the Bankruptcy Reform Act Conference Report: The Homestead Exemption and Dischargeability of Liability for Abortion Clinic Violence

Description: This report examines two provisions in the Conference Report on the Bankruptcy Abuse Prevention and Consumer Protection Act of 2002, H.R. 107-617, 107th Cong., 2d Sess. (2002): the homestead exemption and dischargeability of liability for abortion clinic violence.
Date: July 30, 2002
Creator: Jeweler, Robin
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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