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    Corporate collapse and the reform of boardroom structures - lessons from America?

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    Authors
    Griffin, Stephen
    Issue Date
    2003
    
    Metadata
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    Abstract
    Comments on the events leading to the collapse of the Enron corporation in the US. Highlights the responsibility for Enron's demise, focusing on the role of the auditors, the board and senior management. Examines key provisions of the Sarbanes-Oxley Act 2002, passed as a direct response to Enron, including the prohibitions on corporate activity, the regulation of auditors and the imposition of criminal penalties. Discusses the UK's response to the corporate scandals in the US, reviewing proposed reforms in the Higgs report relating to boardroom structures and the role of non-executive directors, and the scope of the revised Code on Corporate Governance, published in July 2003.
    Citation
    Insolvency Lawyer 2003(6): 214-225.
    Publisher
    Sweet & Maxwell
    Journal
    Insolvency Lawyer
    URI
    http://hdl.handle.net/2436/51114
    Type
    Journal article
    Language
    en
    Description
    The full-text article is available to subscribers online via the WestLaw database. Copyright: Thomson Reuters (Legal) Limited.
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    Faculty of Social Sciences

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