Powers Report
The 213-page investigation by Enron's Special Committee that documented systematic accounting fraud, executive self-enrichment, and board oversight failures, becoming the foundation for criminal prosecutions and the Sarbanes-Oxley Act.
Corporate-Governance
3 entries
P
R
Risk Management at Enron
Enron's bifurcated risk management system comprised RAC under Chief Risk Officer Rick Buy and the Research Group under Vince Kaminski, employing world-class quantitative talent that ultimately failed to prevent the company's collapse.
S
Sarbanes-Oxley Act of 2002
Federal legislation enacted in response to the Enron scandal that fundamentally reshaped corporate governance and accounting oversight in the United States.