Scientific Publishing Center | Researches | The Ethics of Audit Profession and People who Deal with: Enron Collapse and Learnt Lessons

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Document Details

Document Type	:	Article In Journal
Document Title	:	The Ethics of Audit Profession and People who Deal with: Enron Collapse and Learnt Lessons أخلاقيات مهنة المراجعة والمتعاملين معها: انهيار شركة إنرون والدروس المستفادة
Subject	:	Accounting
Document Language	:	Arabic
Abstract	:	The aim of this research is to describe and analyse the collapse of Enron Corporation, which was one of the largest corporations in the world. This research concentrates on the ethics issue that should prevent corporations from debacles. This research has been divided into introduction, three parts and conclusion. The introduction discussed some of the literature mentioned by the prophet Mohammed (May Allah bless him) about the rules which guarantee the independency and neutralism of any one who has public responsibility. Then some of the rules of the job ethics which preserve the auditor’s ethics and good behaviours are presented. Also the collapse of Enron corporation has been discussed in detail, with the emphasis been on relating the collapse of the corporation with the absence of the ethics from the senior managers and the auditors. Furthermore, the corporate governance issue has been discussed as it is one of the most important ways in monitoring the corporations and protect them. The rules, with their advantages and disadvantages of corporate governance which have been issued by the Capital Market Authority in Saudi Arabia have been discussed in this research as well. Moreover the accountancy curriculum and the trend in the American and European universities towards adopting the ethics issues in separate modules (both in under graduate and graduate levels) have been addressed in this research. The reason is that these graduate students will be the managers and auditors of some corporations in the future. Finally the research concluded by recommendations and suggestions to give the ethics more care and attention from all the educational, governmental and professional organisations.
ISSN	:	1319-0997
Journal Name	:	Economics and Administration Journal
Volume	:	22
Issue Number	:	1
Publishing Year	:	1429 AH 2008 AD
Article Type	:	Article
Added Date	:	Sunday, October 11, 2009

Researchers

Researcher Name (Arabic)	Researcher Name (English)	Researcher Type	Dr Grade	Email
إحسان صالح المعتاز	Ehsan Saleh Al-Moataz	Researcher

Files

File Name	Type	Description
21862.pdf	pdf

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