Financial Statement Deficiencies of Enron and the Role of Arthur Andersen : Understanding through the Logic of Nietzsche

Financial Statement Deficiencies of Enron and the Role of Arthur Andersen

Title: Financial Statement Deficiencies of Enron and the Role of Arthur Andersen: Understanding through the Logic of Nietzsche
Author(s): Kevin McNelis, Bill Smith
Publisher: Common Ground Research Networks
Collection: Common Ground Research Networks
Series: Organization Studies
Journal Title: The International Journal of Knowledge, Culture, and Change Management: Annual Review
Keywords: Nietzsche, Enron, Audit Failure, Sarbanes-Oxley
Volume: 3
Issue: 1
Date: February 02, 2005
ISSN: 1447-9524 (Print)
ISSN: 1447-9575 (Online)
DOI: https://doi.org/10.18848/1447-9524/CGP/v03/59129
Citation: McNelis, Kevin, and Bill Smith. 2005. "Financial Statement Deficiencies of Enron and the Role of Arthur Andersen: Understanding through the Logic of Nietzsche." The International Journal of Knowledge, Culture, and Change Management: Annual Review 3 (1): 0-0. doi:10.18848/1447-9524/CGP/v03/59129.

The Sarbanes-Oxley Act in the U.S. may have been a rush to judgment, falling under one of Nietzsche’s “Four Great Errors”, that of false causality.