After Enron : lessons for public policy

著者

書誌事項

After Enron : lessons for public policy

edited by William A. Niskanen

Rowman & Littlefield Publishers, c2005

大学図書館所蔵 件 / 全18件

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注記

HTTP:URL=http://www.loc.gov/catdir/toc/ecip052/2004024939.html Information=Table of contents

Includes index

収録内容

  • A crisis of trust / William A. Niskanen
  • Major private responses / William A. Niskanen
  • Political responses to the Enron scandal / Alan Reynolds
  • Don't count too much on financial accounting / William A. Niskanen
  • Corporate accounting before and after Enron / George J. Benston
  • Don't count too much on auditing / William A. Niskanen
  • The formal audit process / George J. Benston and William A. Niskanen
  • The market analysts / William A. Niskanen
  • Public and private rule making in securities markets / Paul G. Mahoney
  • Should Congress repeal securities class-action reform? / Adam C. Pritchard
  • The business press as a corporate monitor : how the Wall Street Journal and Fortune covered Enron / Paul H. Weaver
  • Lawyers as corporate monitors / R.T. McNamar
  • Bankers as corporate monitors / R.T. McNamar
  • The credit rating agencies / L. Jacobo Rodríguez
  • The SEC as a corporate monitor / R.T. McNamar
  • Our tax system is a major part of the problem / William A. Niskanen
  • Compensation, journalism, and taxes / Alan Reynolds
  • Replace the scandal-plagued corporate income tax with a cash-flow tax / Chris Edwards
  • Corporate governance / William A. Niskanen
  • Major policy lessons from the collapse of Enron / William A. Niskanen

内容説明・目次

内容説明

After Enron first describes the conditions that led to the collapse of Enron and other corporate scandals and the concerns that these developments raised among the public, the press, and political officials. The book then describes and evaluates the initial private and public responses to these developments and concludes that most of these responses were unnecessary, harmful, or inadequate. There are four major lessons learned during the post-Enron scandal era: Don't count too much on financial accounting. Don't count too much on auditing. The tax system is an important part of the problem. The rules of corporate governance do not adequately serve the interests of general shareholders. After Enron addresses the major lessons for public policy affecting accounting, auditing, taxation, and corporate government. It proposes a set of policy changes to address the lessons learned from the Enron scandal. The first major set of proposed changes would delegate the authority to establish and monitor accounting and disclosure standards to each stock exchange. A second major proposal would replace the corporate income tax with a cash flow tax. And a final set of proposed policy changes would replace the rules of corporate governance that are now biased against the interest of the general shareholders. The most distinctive feature of the book is that the major proposed policy changes would address the problems illustrated by the corporate scandals by reducing and focusing the role of government.

目次

Chapter 1 Preface Chapter 2 A Crisis of Trust Part 3 Private and Public Actions in Response to the Enron Collapse Chapter 4 Major Private Responses Chapter 5 Political Responses to the Enron Scandal Part 6 Accounting Chapter 7 Don't Count Too Much on Financial Accounting Chapter 8 Corporate Accounting Before and After Enron Part 9 Auditing Chapter 10 Don't Count Too Much on Auditing Chapter 11 The Formal Audit Process Chapter 12 The Market Analysts Chapter 13 Public and Private Rule Making in Securities Markets Chapter 14 Should Congress Repeal Securities Class-Action Reform? Chapter 15 The Business Press as a Corporate Monitor Chapter 16 Lawyers as Corporate Monitors Chapter 17 Bankers as Corporate Monitors Chapter 18 The Credit Rating Agencies Chapter 19 The SEC as a Corporate Monitor Part 20 Taxation Chapter 21 The General Problems of the U.S. Tax System Chapter 22 Compensation, Journalism, and Taxes Chapter 23 Replace the Corporate Income Tax with a Cash-Flow Tax Part 24 Corporate Governance Chapter 25 Corporate Governance Part 26 Major Policy Lessons From the Collapse of Enron Chapter 27 Major Policy Lessons from the Collapse of Enron Chapter 28 Index

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