Material Detail

This is a background report on the revisions to accounting rules and regulations that were prompted by the Enron collapse. There is also a link to a discussion by Margaret Warner with Arthur Levitt, former chairman of the Securities and Exchange Commission, Donald Langevoort, a professor of law at the Georgetown University Law Center, and Rick Antle, associate dean and professor of accounting at the Yale School of Management, to discuss the implications. In addition to the transcript, there are links to streaming video and RealAudio productions of the segment.

Disciplines:

• Business  / Accounting  / Ethics