Fermer
Loading
Fermer

Fermer
You consult a document to analyse its content and determine whether it is useful for your teaching purposes. You order a document to use it in class. Note that the use of certain cases is subject to charges. These cases are easily identified by our business partners’ logos. When you want to use one of these cases in an educational context, you are redirected to the trading partner with which you will carry out the transaction.

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