Articles

Nothing like the Enron affair could happen in France (!)

H. STOLOWY

European Accounting Review

July 2005, vol. 14, n°2, pp.405-415

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Enron, Accounting education, France, Accounting profession, Public accountant, Statutory auditor, Association Francophone de Comptabilité

http://ssrn.com/abstract=741007


This paper reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on university accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teaching process and claims that more accounting theory and ethical issues should be introduced in accounting educational programmes.


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