Authors: Hamilton, Stewart; Inna, Francis
Source: International Institute for Management Development
Year: 2003
Company Name: Enron
Number of pages: 26
Abstract:
Charts the collapse of Enron and examines the role of various parties, including senior management, the board, and the auditors. Also looks at complex structures and accounting policies used to inflate both revenues and profits artificially and to conceal these from shareholders and others. Brings out key learning points on risk management, corporate governance, ethics, and controls of a complex enterprise.
This case is available for purchase from Harvard Business School Publishing Case #: IMD164