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http://ssrn.com/abstract=491962
 
 

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Enron's Tangled Web: Complex Relationships; Unanswered Questions


Joan MacLeod Heminway


University of Tennessee College of Law


University of Cincinnati Law Review, Vol. 71, p. 1167, 2003

Abstract:     
This essay originally was presented orally at the University of Cincinnati College of Law's Sixteenth Annual Corporate Law Symposium. The essay describes corporate agency and agency-related relationships as implicated in the "Enron affair" and explores ways in which the Sarbanes-Oxley Act of 2002 fails or attempts to address the alleged malfunctions in these relationships. The essay concludes that the reforms enacted in Sarbanes-Oxley provide little assistance in resolving agency and agency-related problems associated with Enron's public misstatements and omissions. Ultimately, the essay exhorts scholars and practicing lawyers to work together to resolve these problems through (among other things) additional research into cognitive and behavioral science and direct client assistance both in the decision making process and in the search for and selection of corporate directors and officers.

Number of Pages in PDF File: 20

Keywords: Enron, Agency, Sarbanes-Oxley

JEL Classification: K22, K39

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Date posted: February 2, 2004  

Suggested Citation

Heminway, Joan MacLeod, Enron's Tangled Web: Complex Relationships; Unanswered Questions. University of Cincinnati Law Review, Vol. 71, p. 1167, 2003. Available at SSRN: http://ssrn.com/abstract=491962

Contact Information

Joan MacLeod Heminway (Contact Author)
University of Tennessee College of Law ( email )
1505 West Cumberland Avenue
Knoxville, TN 37996
United States
865-974-3813 (Phone)
865-974-0681 (Fax)

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