Nothing Like the Enron Affair Could Happen in France(!)

Posted: 14 Jun 2005

See all articles by Hervé Stolowy

Hervé Stolowy

HEC Paris - Accounting and Management Control Department

Abstract

This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting education programmes and specific developments in accounting teaching at my own institution, HEC. It considers the value of using corporate scandals in the teaching process and claims that more accounting theory and ethical issues should be introduced in accounting educational programmes.

Keywords: Accounting scandals, France, accounting profession, education, ethics

JEL Classification: M41, M47, M49, M14, A20

Suggested Citation

Stolowy, Hervé, Nothing Like the Enron Affair Could Happen in France(!). European Accounting Review, Vol. 14, No. 2, June 2005, Available at SSRN: https://ssrn.com/abstract=741007

Hervé Stolowy (Contact Author)

HEC Paris - Accounting and Management Control Department ( email )

Jouy-en-Josas Cedex
France
+33 1 39 67 94 42 (Phone)
+33 1 39 67 70 86 (Fax)

HOME PAGE: http://www.hec.fr/stolowy

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