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

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Title

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

Creator

  • Author: Anderson, J. Michael
    Creator Type: Personal
    Creator Info: Information Research Division

Publisher

  • Name: Library of Congress. Congressional Research Service.
    Place of Publication: Washington D.C.

Date

  • Creation: 2003-03-18

Language

  • English

Description

  • Content 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. The report focuses on Section 404(a) of the Employee Retirement Income Security Act (ERISA), the federal statute that regulates employer-sponsored pension plans. Section 404(a) is considered the “touchstone for understanding the scope and object of an ERISA fiduciary’s duties.”
  • Physical Description: 38 pages.

Subject

  • Legislative Indexing Vocabulary: Congress
  • Legislative Indexing Vocabulary: Governmental investigations
  • Legislative Indexing Vocabulary: Criminal justice

Collection

  • Name: Congressional Research Service Reports
    Code: CRSR

Institution

  • Name: UNT Libraries Government Documents Department
    Code: UNTGD

Resource Type

  • Report

Format

  • Text

Identifier

  • CRS Report Number: RL31364
  • Accession or Local Control No: RL31364 2003-03-18
  • Archival Resource Key: ark:/67531/metacrs4006