Analysis of Asset Valuation Measurement Methods in the Perspective of Forensic Accounting—A Case Study of Financial Fraud in Enron Corporation, USA
Abstract
to litigation cases. In the issue of asset valuation, the measurement method of asset valuation is an essential aspect that cannot be ignored.
The choice of measurement methods played a significant role in the shocking Enron financial fraud case, a former energy giant in the United
States. Taking the Enron financial fraud case as an example, this paper analyzes the issue of asset valuation measurement methods under the
perspective of judicial forensic accounting to provide references for asset valuation identification.
Keywords
Full Text:
PDFReferences
[1] Anghel G ,Poenaru C .Forensic Accounting, a Tool for Detecting and Preventing the Economic Fraud[J].Valahian Journal of Economic Studies,2023,14(2):87-100.
[2] Heritage assets measurement: application of travel cost method and contingent valuation method in Memorial Darcy Ribeiro[J].
Revista Brasileira de Pesquisa em Turismo,2016,10(2):20-32
[3] Abidoye A ,Awolowo F I ,Chan D .Bridging the Gap: Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the
Post-Pandemic Era[J].Journal of Forensic Accounting Profession,2023,3(2):63-81.
[4] Self-Regulatory Organizations; MEMX LLC; Notice of Filing and Immediate Effectiveness of a Proposed Rule Change To Establish Fees for Industry Members Related to Certain Historical Costs of the National Market System Plan Governing the Consolidated Audit
Trail[J].The Federal Register / FIND,2024,89(005):
[5] V. S A .Resisting Corporate Corruption:Practical Cases in Business Ethics from Enron through SPACs[M].John Wiley Sons,
Inc.:2022-09-20.DOI:10.1002/9781119871668.
[6] Gazzar E M S ,Jacob A R ,McGregor P S .Unregulated Corporate Financial Disclosure and Analysts’ Forecast Properties: The Case
of Embedded Value Reporting by Life Insurers[J].Journal of Accounting, Auditing Finance,2024,39(2):516-539.
[7] Yu Chao.Judicial accounting appraisal practice[M].China Prosecutors Publishing House Co., Ltd,2014:232-233.
DOI: http://dx.doi.org/10.18686/fm.v9i3.12774
Refbacks
- There are currently no refbacks.
