15 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.
Enron's Chief Financial Officer who architected the off-balance-sheet fraud that destroyed the company, personally enriching himself by more than $30 million before pleading guilty and receiving a six-year prison sentence.
Enron's Treasurer who became the first executive imprisoned in the scandal after pleading guilty to conspiracy charges related to SPE fraud.
Enron's quantitative research division led by Vince Kaminski, employing approximately 50 PhD-level analysts who specialized in derivatives pricing, risk modeling, and financial engineering from 1992-2002.
Off-balance-sheet partnerships created and managed by Enron CFO Andrew Fastow that became central to the company's accounting fraud.
Managing Director and General Counsel of Enron Wholesale Services who oversaw the company's largest legal department and was criticized by the Powers Report for dismissing internal warnings about the Raptor accounting fraud.
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.
A series of four special purpose entities that used circular hedging with Enron's own stock, ultimately contributing $710 million in losses and precipitating the company's collapse.
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.
Executive Vice President and Chief Risk Officer who led Enron's Risk Assessment and Control division, overseeing transaction approvals and risk management until his termination in February 2002.
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.
Vice President and Senior Counsel at Enron North America who served as the company's primary ISDA Master Agreement specialist and documented the controversial Raptor special purpose entity transactions.
Vice President of Corporate Development at Enron who warned CEO Ken Lay of accounting fraud in August 2001 and became known as the 'Enron Whistleblower.'
A comprehensive examination of the off-balance-sheet financing vehicles that enabled Enron to hide billions in debt and manipulate its financial statements, ultimately precipitating the company's collapse.
Managing Director of Enron's Research Group and key whistleblower who warned senior management about the flawed Raptor hedging transactions before the company's collapse.