6 entries
Enron's corporate accounting organization led by Chief Accounting Officer Rick Causey, responsible for financial reporting, controller functions, and the aggressive accounting practices at the center of the company's fraud and collapse.
Arthur Andersen's lead engagement partner for Enron who ordered document destruction during the SEC investigation, pleaded guilty to obstruction of justice, then withdrew his plea after the Supreme Court overturned Andersen's conviction.
Enron's distributed internal audit function, nominally under Chief Risk Officer Rick Buy, relied heavily on Arthur Andersen for execution and focused on trading controls while missing the accounting fraud that destroyed the company.
Enron's Chief Accounting Officer who pleaded guilty to securities fraud for his role in the Raptor SPE structures, receiving a 66-month federal prison sentence.
Enron's obligations under Securities and Exchange Commission reporting rules, the collaborative filing processes documented in the email corpus, and the systematic violations that resulted in criminal prosecutions and the Sarbanes-Oxley Act.
A 1987 oil trading fraud at Enron's New York subsidiary that exposed the company to over $1 billion in unauthorized positions and established a pattern of tolerating rule-breaking that would persist until Enron's collapse fourteen years later