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change in Philosophy
Increased focus on:
Consulting wing
Growth- capturing many big clients
Maximizing Profits
Guilty verdict of obstruction of justice
→ Collapse in June 2002 Introduction of Arthur Andersen
Arthur Andersen in Enron Case
Consequences of Enron Case
Lessons fro
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In Fortune Magazine’s 100 best companies to work for
Downgraded company’s debt to ‘junk’ grade and Enron files for bankruptcy (2001) Enron Scandal
BACKGROUND
Kenneth Lay merged two gas pipelines, Houston Natural Gas and Internorth and formed Enron
Became the largest energy trader in the w
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Arthur Andersen社의 경우 2000년중 Enron에 대한 감사수수료가 25백만달러인 반면 컨설팅 등 기타수수료는 27백만달 러로 감사수수료보다 더 많음
③ 기업에 대한 회계감사법인의 정기 교체를 의무화
· 회계법인과 기업간의 유착을 방지하는 한편
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Enron)사의 몰락과 교훈」,『세계경제』, 2002.1.
『Cases in Financial Engineering』,1994. Harvard Business School.
『Enron Annual Report』. 2000. www.enron.com.
「Editorial Comment: Houston we have a problem.」,『Financial Times』.2002.1.12.
「Investors to be more wary of credit products.」,
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Arthur Dunham, The New Community Organization. New York : Thomas Y. Crowell company, Inc., 1970.
Barker, Face of The Nation, 1987, Silver Spring : NASW, 1987.
Charles Zastrow, Social Welfare Institution, ILL : The Dorsey, 1972.
Florence Hollis and Mary E. Woods, Case Work, New York : Random House, 1
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