When Giants Fall - the Collapse of Enron

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When Giants Fall: The Collapse of Enron John Quincy Adams January 18th, 2015 When Giants Fall: The Collapse of Enron The fall of the Enron Corporation epitomizes the disastrous outcome for companies that seek to defraud its investors and misrepresent their earnings through unethical accounting practices. Beginning on October 16th, 2001 Enron released a statement reducing its reported income for the month by $544 million dollars. On November 8th, 2001, Enron announced that due to accounting errors, they would be restating their net income from previous years, resulting in a reduction of shareholder equity of $1.7 billion dollars in just one month’s time. According to Benston (2002) this reduction “represented only 18% of the previously reported $9.6 billion on September 30th, 2001.” Enron founder Kenneth Lay (CEO), along with Jeffery Skilling (COO), and Andrew Fastow (CFO) created an executive board that through accounting loopholes, primarily through special purpose entities (SPEs) and poor financial reporting were able to hide billions of dollars in debt from Enron’s board of directors and audit committee. Benston (2002) also states “Enron’s bankruptcy is of particular interest to accountants, because its longtime auditor, Arthur Andersen, LLP (Andersen), is (or was) one of the five largest CPA firms in the world. It has been charged with gross dereliction of duty and even fraud by the press and members of the US Congress.” When this fraudulent misinformation ultimately came to light, it led to one of the largest corporate bankruptcies of all time. A Warning of Things to Come? When examining data taken from one of Enron’s financial statements, we notice two values that are used to determine what is known as the Ratio of Liabilities to Owner’s Equity. We see that Enron’s total liabilities (listed in millions) totaled $54,033, and that their total owner’s

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