Enronitis – dispelling the disease

Abstract

“Enron” has become less the name for a company than a shorthand for mammoth abuse of financial reporting and corporate governance of a variety so egregious as to be almost unbelievable. Across the world there is debate in conferences and regulatory bodies as to whether “Enron” can happen in this or that country. Few if any are so complacent as to consider that they are immune from Enronitus. While America bolts the stable door after the event, or in the high likelihood that there will be another Enron waiting in the wings, other countries are taking preventive measures. A multi‐dimensional and inter‐professional approach is required to combat Enronitus. Main headings are protecting the public interest, accounting and financial reporting, auditing, corporate governance and education. Careful integration of these factors is necessary if there is to be any discernible impact on the problem. Complex issues require complex solutions.

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