A look at the phenomenon of the criminal prosecution of managers as a weapon against corporate crime.
Written in 2004; 1,102 words; 3 sources; MLA; $ 38.95
Paper Summary:
Using the case of Enron as a backdrop, this paper asks and answers several questions relating to the prosecution of management in corporate crime. The questions involve which laws are broken in the current cases at issue; whether prosecution should include accounting firms and the CFO, how much authority managers have in accounting activities, whether managers should be prosecuted if they had no role in the crime, whether prosecution is becoming a deterrent,and whether corporations are exempt from criminal prosecution?
From the Paper:
"Recently, a number of headline-grabbing cases, such as the accounting fraud that existed at the Enron Corporation, have highlighted the role of management at various corporations and in the financial industry, in the commission of corporate crime. The role of accountants and the major corporate accounting firms, as well as the chief financial advisors of corporations and the management personnel whom may or may not be aware of illegal accounting activities, are now under strict scrutiny by the SEC."
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