Congressional hearings and documents related to Enron
Archive - Schedule for Congressional Hearings on Enron Situation
as of July 2, 2002
Enron's problems was caused by the failure
of the board of directors and management oversight, misuse of
special purpose entities (SPE), related party transactions and
disclosures, weak or nonexistent internal controls and audit
failure. Congressional hearings including transcripts, documents
submitted for the hearings, audio files of testimonies and related
matters are available on this site.
The Powers Report - February 1, 2002
The findings of Enron’s special investigative committee with respect
to certain transactions between Enron and certain of its current and
former officers and employees.
This report was prepared by a three member subcommittee of the
board. It was chaired by William Powers Jr., Dean of the University
of Texas Law School. He served on this special committee
between September 2001 and February 2002 to investigate
related-party transactions that ultimately resulted in several
financial restatements. The full report is over 200 pages and can be
downloaded in full or in eight sections.
Book on Enron
Rise and Fall of Enron
Accounting Failures CPE course
This excellent course is offered through the Center for
Continuing Professional Education.
Background and summary of what happened at Enron.
AccountingFalure.com Web sites. [Currently not available]
The Real Lessons in
Arthur Andersen Indictment
October 16 2001 e-mail
from Andersen's attorney Nancy Temple to Partner David Duncan
Andersen On Trial
Houston Chronicle Trial_Special Report_and Supreme Court to hear
Andersen appeal in 2005-e-mail Registration required
Forbes Corporate Scandal Sheet 8/26/02