Electronic Cases - Chapter 1
The cases are in electronic format with hotlinks to online information pertinent to the cases.

Electronic Case: Enron

This case is designed to:

  • Provide a base for discussion of environmental factors affecting financial reporting.
  • Investigate key financial reporting issues facing the profession.
  • Consider the impact of the recent Enron debacle on the accounting profession and the economy.

The case begins here.

Electronic Case: It's a New World

This case is designed to:

  • Understand the major provisions of the Sarbanes-Oxley Act of 2002.
  • Appreciate the likely long-term impact of the Act on the accounting profession and financial reporting.

The case begins here.

Electronic Case: Principles-Based Accounting

This case is designed to:.

  • Explore a significant debate between supporters of the traditional rules-based standard-setting process and a principles-based process
  • Critically evaluate arguments on both sides of the debate

    • The case begins here.

     





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