Proposed model for islamic code of ethics for directors of public listed companies / Ahmad Saiful Azlin Puteh Salin by Puteh Salin, Ahmad Saiful Azlin, Ab. Manan, Siti Khadijah, Kamaluddin, Norlela, Mohd Wahid, Siti Daleela

“…Several corporate scandals and collapse locally (example Transmile and Megan Media) and overseas (example Parmalat and Enron) shows that the current corporate governance and regulatory reform is unable to prevent these events from recurring. …”
Get full text

Whether to blow the whistle? : The effects of organisational commitment and status of wrongdoer on external whistleblowing intention among Sime Darby staff / Mohd Rozaimy Ridzua... by Ridzuan, Mohd Rozaimy, Abd Rahman, Noor Amira Syazwani, Manas, Nur Hidayahtul Nabihah

“…Incidences of organisational malpractices in Western conglomerates like Enron, WorldCom, and Tyco, are evolving into discussion topics among people in the world. …”
Get full text

Block-holders and monitoring mechanisms in Nigeria by Oluyemisi Rachael Arowolo, Ayoib Che Ahmad

“…Companies continue to fold up after the global economic melt-down of 2008 starting with the Enron saga. One of the reasons offered by practitioners and intellectuals in their search for the cause and solution to the problem is information asymmetry between the managements and the shareholders. …”
Get full text

The effects of fraud risk assessment on the external auditor's ability to detect the likelihood of fraud: a conceptual discussion by Jaffar, Nahariah, Salleh, Arfah, Mohd Iskandar, Takiah, Haron, Hasnah

“…Inability to detect fraud may lead to a litigation action being taken against the external auditor (Palmrose, 1987). The collapse of Enron has shed some news and somewhat unfavourable light on the role that external auditors play in the detection of fraud (Thomas & Clements, 2002). …”
Get full text

A conceptual discussion on the external auditor's personality and detection of fraud by Jaffar, Nahariah, Salleh, Arfah, Mohd Iskandar, Takiah, Haron, Hasnah

“…The collapse of Enron has again shed some unfavourable lights on the role that external auditors play in the detection of fraud (Thomas & Clements, 2002). …”
Get full text

Human governance: how ethical behaviour of accountants can be improved? by Muhamad, Haslinah, Salleh, Arfah, Abu Kasim, Nor Aziah, Suppiah, Susela Devi K.

“…However, only after the Enron scandal, attention is given to develop long-term strategy to tackle the issue of unethical behaviour among accountants through stringent rules and regulation, code of ethics, ethics education and research. …”
Get full text

Automated Business Goal Extraction from E-mail Repositories to Bootstrap Business Understanding by Marco Spruit, Marcin Kais, Vincent Menger

“…The validation of the results on the basis of comparison to the results of manual business goal extraction from the Enron corpus demonstrates the usefulness of our NAMBU method when applied to large datasets.…”
Get full text

Privacy-Preserving Distributed Analytics in Fog-Enabled IoT Systems by Liang Zhao

“…We further conducted experiments on three case studies: seismic imaging, diabetes progression prediction, and Enron email classification. On seismic imaging problem, the proposed algorithm can be up to one order of magnitude faster than the benchmarks in reaching the optimal solution. …”
Get full text

Anti-Tax Avoidance Measures under VIE Structure: A China’s Perspective by Yuhao Liu

“…The sudden bankruptcy of the famous energy giant Enron reflected a key issue that financial information reflected in financial statements is to some extent distorted if the control of a company is measured only by voting rights, as the parent company’s financial statements ignore the other companies that the enterprise actually controls through agreements. …”
Get full text

Relationship of Corporate Governance with Organizational Resilience in the Changing World by Melike Sercan Sevimli, Murat Çemberci

“…In addition to economical changes,technological improvemenets and crisis; occured company scandals like Enron and Worldcom has increased the interest in corporate governance concept. …”
Get full text

EVALUASI PENERAPAN GOOD CORPORATE GOVERNANCE Studi Kasus di PT Pembakitan Jawa-Bali by , Maharani, SE., , Dr. Eko Suwardi, M.Sc.

“…The financial crisis in East and Southeast Asia in 1997 that hit Thailand, South Korea, Malaysia, the Philippines and Indonesia, the destruction of two major companies, namely Enron and WorldCom, as well as the explosion of the subprime mortgage crisis in the United States remind us of the importance of implementing Corporate Good Governance (GCG). …”

Perceptions towards accounting career among Malaysian undergraduates / Jamaliah Said ... [et al.] by Said, Jamaliah, K. Ghani, Erlane, Hashim, Afizah, Mohd Nasir, Noraini

“…The recent scandal involving Enron and Arthur Andersen may have an adverse impact on the career choice of accounting students. …”
Get full text

Earnings management : background, criticisms and answers / Hamid Pourjalali, Takiah Mohd. Iskandar and Aini Aman by Pourjalali, Hamid, Mohd. Iskandar, Takiah, Aman, Aini

“…Current news about firms such as Enron has also brought attention to both how and why managers manage earnings. …”
Get full text

Block-holders and Monitoring Mechanisms in Nigeria by Arowolo, Oluyemisi Rachael, Che Ahmad, Ayoib

“…Companies continue to fold up after the global economic melt-down of 2008 starting with the Enron saga.One of the reasons offered by practitioners and intellectuals in their search for the cause and solution to the problem is information asymmetry between the managements and the shareholders.It is extremely necessary ever since the sagas and continuous business failures and financial distress in Nigeria, in particular, to focus on monitoring mechanisms (MM), especially in Sub-Saharan countries.In addition, it is essential to understand the factors relating to MM as it cannot work in isolation.The purpose of this study is therefore to examine the extent to which block-holders impact on MM using the annual reports of 111 Nigerian non-financial listed companies in the context of agency theory.In addition, data were collected from the companies in respect of their internal auditing using the questionnaire as these are not available in the annual reports.The findings provide evidence that the block-holders significantly relate to monitoring mechanisms. …”
Get full text

Political Connection, Board Characteristics and Environmental Disclosure in Nigeria by Osazuwa, Nosakhare Peter, Che Ahmad, Ayoib, Che Adam, Noriah

“…Companies continue to fold up after the global economic melt-down of 2008 starting with the Enron saga.One of the reasons offered by practitioners and intellectuals in their search for the cause and solution to the problem is information asymmetry between the managements and the shareholders.It is extremely necessary ever since the sagas and continuous business failures and financial distress in Nigeria, in particular, to focus on monitoring mechanisms (MM), especially in Sub-Saharan countries.In addition, it is essential to understand the factors relating to MM as it cannot work in isolation.The purpose of this study is therefore to examine the extent to which block-holders impact on MM using the annual reports of 111 Nigerian non-financial listed companies in the context of agency theory.In addition, data were collected from the companies in respect of their internal auditing using the questionnaire as these are not available in the annual reports.The findings provide evidence that the block-holders significantly relate to monitoring mechanisms. …”

Mediating effect of quality-differentiated auditor on the relationship between managerial ownership and monitoring mechanisms by Arowolo, Rachael Oluyemisi, Che Ahmad, Ayoib, Popoola, Oluwatoyin Muse Johnson, Pangaribuan, Hisar

“…Over the past decade, most studies in corporate governance and audit market have emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. …”
Get full text

Node Importance Identification for Temporal Networks Based on Optimized Supra-Adjacency Matrix by Rui Liu, Sheng Zhang, Donghui Zhang, Xuefeng Zhang, Xiaoling Bao

“…The experimental results on three real temporal network datasets Enron, Emaildept3, and Workspace showed that compared with the SAM and the SSAM methods, the OSAM method has a faster message propagation rate and larger message coverage and better SIR and NDCG@10 indicators.…”
Get full text

Inferring Users’ Social Roles with a Multi-Level Graph Neural Network Model by Chunrui Zhang, Shen Wang, Dechen Zhan, Mingyong Yin, Fang Lou

“…In this paper, we consider what social network structures reflect users’ social statuses and roles since social networks are designed to connect people. Taking an Enron email dataset as an example, we analyzed a preprocessing mechanism used for social network datasets that can extract users’ dynamic behavior features. …”
Get full text

ACCEPTABLE AUDIT RISK EVIDENCE IN JAKARTA INDONESIA by Mira Rahmi, Susi Indriani

“…Facts from some cases proofed that the auditors have weakness in assessing audit risk from those reputable companies (some are Enron (2001), worldcom (2002), Madoff (2008), and Saytam (2009)), recent years the scandals were happens to Japan companies where it hits Olympus (2011) and Toshiba (2015). …”
Get full text

An empirical study of auditors switching, corporate governance and financial performances of Malaysian Public Listed Companies (PLCs) by Teh, Boon Heng, Ong, Tze San, Adedeji Babatunji Samuel, Ng, Sin Huei

“…In the past years, regulators and the business communities had expressed worries about the alarming rate at which firms or corporations collapse due to the mismanagement and manipulation of resources as seen in the cases of Enron, WorldCom in the United States of America; and to be specific in Malaysia, the cases of Megan Media Holdings Berhad and Transmile Group. …”
Get full text