Author granted license

Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International

Document Type

Article

Publication Date

6-2003

ISSN

0010-1958

Publisher

Columbia Law School

Language

en-US

Abstract

Enron went bust. Global Crossing went bust. WorldCom went bust. And underneath all their apparent gold we found, not mere mistakes, but rot and more rot and more rot still. And the rot had to be named, and it was: accounting scandal. The name stuck, and names matter. Arthur Andersen knows.

Comments

Symposium: Regulating the Lawyer: Past Efforts and Future Possibilities. Reprinted in Enron: Corporate Fiascos and Their Implications 807, N. B. Rapoport & B. G. Dharan, eds., Foundation Press (2004).

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