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Special Issue Article Open Access
This paper uses the tools provided by Modified Altman, Chanos, Beneish, etc. to examine Enron Corp. annual 10K reports filed with SEC for the years 1997-2001 to identify the financial frauds committed. The US SEC Edgar Database for company 10K Annual Financial Reports was used. After employing tools such as Beneish: Fraud Statement Index, Analytical Tools, and Altman’s Modified Bankruptcy Predictor; this paper concludes that, Enron’s fraud could be detected between 1999-2000 period.
Financial reporting standards, Fraudulent, Enron,Independent auditors, Account, Accounting ethics, Accounting information system, Audit, Balance sheet, Banking, Budgeting, Cost Accounting, Credit, Financial Analysis, Financial Reporting,International finance, Reporting Management, spreadsheet design, Statistics, Strategic Cost Analysis, Strategic Information, Taxation, Data envelopment analysis, Technical efficiency, Puretechnical efficiency, Scale efficiency