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Enron: Legal Aspects
Executive | Judicial | Legislative | Documents | Legal Guides | General Resources
Executive
- U.S. Dept. of Justice
- U.S. Dept. of Labor
- U.S. Securities and Exchange Commission
includes Information for Accountants and news
Judicial
- U.S. Bankruptcy Court, Southern District of New York
- U.S. District Court, Southern District Court of Texas
Legislative
- Sarbanes-Oxley Act of 2002, Pub.L. 107-204, 116 Stat. 745 (July 30, 2002) in slip law format; also available in text
- Bill and Summary Status: H.R. 3763 (THOMAS)
- Congressional Prints:
- The Role of the Board of Directors in Enron's Collapse: Report (GPO Access) July 8, 2002. S.Prt. 107-70
- Financial Oversight of Enron: The SEC and Private-Sector Watchdogs: Report (GPO Access) July 8, 2002. S.Prt. 107-75
- Congressional Reports:
- Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002: Report (GPO Access) April 22, 2002; H.Rpt. 107-414; 63 p.
- The Corporate and Criminal Fraud Accountability Act of 2002 : Report (GPO Access) May 6, 2002; S.Rpt. 107-146; 38 p.
- Public Company Accounting Reform and Investor Protection Act of 2002: Reports to Accompany S. 2673 Together with Additional Views (GPO Access) July 3, 2002; S. Rpt 107-205; iv, 69 p.
- Sarbanes-Oxley Act of 2002: Conference Report (GPO Access) July 24, 2002; H.Rpt. 107-610; 70 p.
- U.S. House of Representatives
- U.S. Senate
- Committee on Banking, Housing, and Urban Affairs - hearings; GPO
- Committee on Commerce, Science, and Transportation - hearings; GPO
- Committee on Energy and Natural Resources - hearings; GPO
- Committee on Finance - hearings; GPO
- Committee on Governmental Affairs - hearings; GPO
- Committee on the Judiciary - hearings; GPO
- Hearings:
Documents
- Report of Investigation by the Special Investigative Committee of the Board of Directors of Enron Corp [PDF] (Enron Corp via CNN Law) Austin, TX: Enron Corp, 2002. iv, 203 p., [5], 4 p. February 1, 2002. William C. Powers, Jr., Chair
Legal Guides
- Accounting Information Sources for the Legal Researcher (LLRX)
- Collapse of Enron: A Bibliography of Online Legal, Government and Legislative Resources (Stephanie J. Burke, via LLRX) April 15, 2002
- FindLaw Investigations: Enron
- Findlaw's Writ: Enron Forum
- JURIST Legal News: Enron (JURIST Law Professors' Network)
- Legal Commentary:
- Enron: You Can't Tell the Players Without a Scorecard (Nancy B. Rapoport, JURIST Forum)
- The Enron Collapse and Auditor Independence: Why the SEC Should Go Further in Regulating Accounting Firms (Barton Aronson, FindLaw's Writ)
- GAO v. Cheney is Big-Time Stalling: The Vice President Can Win Only if We Have Another Bush v. Gore- Like Ruling (John W. Dean, FindLaw's Writ)
- Some Questions About Enron's Campaign Contributions (John W. Dean, FindLaw's Writ)
- Why Congressional Hearings Regarding Enron May Actually Hurt, Not Help, in Finding Out the Truth About the Company and Its Auditors (Edward Lazarus, FindLaw's Writ)
- LII: Corporations (Cornell Legal Information Institute)
- LII: Securities (Cornell Legal Information Institute)
- Securities Lawyer's Deskbook (University of Cincinnati College of Law, Center for Corporate Law) includes texts of securities laws
General Resources
- BRS Assists: Accounting (Library of Congress. Business Reference Services)
- Accounting Education includes links to 500+ accounting-related sites, Journals Index database, and Articles Index database
- American Institute of Certified Public Accountants
- Arthur Andersen; see also Internet Wayback Archive
- Financial Standards Accounting Board
- Publications - includes summary of each FASB Statement and ordering info
- Governmental Accounting Standards Board - for state and local entity accounting; includes links organized by topic
- Government Documents in the News: Enron Collapse (University of Michigan Documents Center)
- Public Oversight Board
- SPECIAL NEWS COVERAGE:
Last Updated: 12/18/2008