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Following the Money The Enron Failure and the State of Corporate Disclosure George Benston Michael Bromwich Robert E. Litan Alfred Wagenhofer -      Washington, D.C. 00-0890-FM 1/30/03 9:33 AM Page iii Copyright © 2003 by AEI-Brookings Joint Center for Regulatory Studies, the American Enterprise Institute for Public Policy Research, Washington, D.C., and the Brookings Institution, Washington, D.C. All rights reserved. No part of this publication may be used or reproduced in any manner whatsoever without permission in writing from the AEI-Brookings Joint Center, except in the case of brief quotations embodied in news articles, critical articles, or reviews. Following the Money may be ordered from: Brookings Institution Press 1775 Massachusetts Avenue, N.W. Washington, D.C. 20036 Tel.: (800) 275-1447 or (202) 797-6258 Fax: (202) 797-6004 Library of Congress Cataloging-in-Publication data Following the money : the Enron failure and the state of corporate disclosure / George Benston . . . [et al.]. p. cm. Includes bibliographical references and index. ISBN 0-8157-0890-4 (cloth : alk. paper) 1. Disclosure in accounting—United States. 2. Corporations—United States—Accounting. 3. Corporations—United States—Auditing. 4. Accounting—Standards—United States. 5. Financial statements—United States. 6. Capital market—United States. 7. Enron Corp.—Corrupt practices. I. Benston, George J. II. AEI-Brookings Joint Center for Regulatory Studies. HF5658.F65 2003 657'.95'0973—dc21 2003000068 9 8 7 6 5 4 3 2 1 The paper used in this publication meets minimum requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials: ANSI Z39.48-1984. Typeset in Adobe Garamond Composition by R. Lynn Rivenbark Macon, Georgia Printed by R. R. Donnelley Harrisonburg, Virginia 00-0890-FM 1/30/03 9:33 AM Page iv ...