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Enron and Internationally Agreed Principles for Corporate Governance and the Financial Sector

In: Enron and World Finance

Author

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  • Andrew Cornford

Abstract

Recent corporate scandals in the USA and elsewhere have led to a wide-ranging re-examination of standards for corporate governance with repercussions that extend also to financial regulation. The key standards for financial systems whose application is a major component of current initiatives to strengthen the so-called international financial architecture include three that are pertinent to this re-examination, and will themselves be affected by the policy response: the Organisation for Economic Co-operation and Development (OECD) Principles of Corporate Governance, and the initiatives concerning International Financial Reporting Standards (IFRS) (see Box 2.1) and International Standards on Auditing (see Box 2.2).

Suggested Citation

  • Andrew Cornford, 2006. "Enron and Internationally Agreed Principles for Corporate Governance and the Financial Sector," Palgrave Macmillan Books, in: Paul H. Dembinski & Carole Lager & Andrew Cornford & Jean-Michel Bonvin (ed.), Enron and World Finance, chapter 2, pages 19-53, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51886-5_2
    DOI: 10.1057/9780230518865_2
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    Cited by:

    1. Volker Lingnau & Florian Fuchs & Till E. Dehne-Niemann, 2017. "The influence of psychopathic traits on the acceptance of white-collar crime: do corporate psychopaths cook the books and misuse the news?," Journal of Business Economics, Springer, vol. 87(9), pages 1193-1227, December.

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