International Journal of Accounting Research

Abstract

Fraud Examination of Enron Corp

Payal Chadha

This paper uses the tools provided by Modified Altman, Chanos, Beneish, etc. to examine Enron Corp. annual 10K reports filed with SEC for the years 1997-2001 to identify the financial frauds committed. The US SEC Edgar Database for company 10K Annual Financial Reports was used. After employing tools such as Beneish: Fraud Statement Index, Analytical Tools, and Altman’s Modified Bankruptcy Predictor; this paper concludes that, Enron’s fraud could be detected between 1999-2000 period.