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Enron – Le déclin de l'empire américain?
Case 9 90 2009 002
Case published in the International Journal of Case Studies in Management, Vol. 7, No. 1
Author : 
Languages : 
  • French
Keywords: 
  • Audit d'états financiers,
  • Auditeurs,
  • Fraude
Year of production : 
2002
Registration date : 
2009-03-15
Teaching notes included : 
Yes
Abstract

La problématique visée dans ce cas est d’examiner les enjeux qu’impliquait la vérification des états financiers d’une société comme Enron qui s’est trouvée au cœur de la tourmente en 2001 suite aux accusations de fraude portées contre les dirigeants de la société.

Primary domain : 
Accounting
Secondary domain : 
Not available
Sectors : 
  • Banking and financial services
Source : 
HEC Montréal
Type : 
Traditional case 
Type of data used in the production of the case : 
Undefined
Event location : 
Houston, TX, États-Unis
Year of start of the event : 
2001
Year the event ended : 
2001
Business size : 
Multinationale