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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

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Judicial

  • U.S. Bankruptcy Court, Southern District of New York
    • In Re: Enron
  • U.S. District Court, Southern District Court of Texas
    • Severed Enron Employees Coalition v. Northern Trust Co. et al. (via FindLaw)

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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 FDsys) July 8, 2002. S.Prt. 107-70
    • Financial Oversight of Enron: The SEC and Private-Sector Watchdogs: Report (GPO FDsys) July 8, 2002. S.Prt. 107-75
  • Congressional Reports:
    • Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002: Report (GPO FDsys) April 22, 2002; H.Rpt. 107-414; 63 p.
    • The Corporate and Criminal Fraud Accountability Act of 2002 : Report (GPO FDsys) 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 FDsys) July 3, 2002; S. Rpt 107-205; iv, 69 p.
    • Sarbanes-Oxley Act of 2002: Conference Report (GPO FDsys) July 24, 2002; H.Rpt. 107-610; 70 p.
  • U.S. House of Representatives
    • Committee on Education and the Workforce - GPO FDsys
    • Committee on Energy and Commerce - GPO FDsys
    • Committee on Financial Services - GPO FDsys
  • U.S. Senate
    • Committee on Banking, Housing, and Urban Affairs - GPO FDsys
    • Committee on Commerce, Science, and Transportation - GPO FDsys
    • Committee on Energy and Natural Resources - GPO FDsys
    • Committee on Finance - GPO FDsys
    • Committee on Homeland Security and Governmental Affairs - GPO FDsys
    • Committee on the Judiciary - GPO FDsys
  • Hearings:
    • Guide to Law Online: Enron Hearings

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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

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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

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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
  • 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:
    • BBC News In Depth: Enron
    • CNN In-Depth Specials: The End of Enron?
    • Financial Times Special Reports: Enron: The Collapse
    • Houston Chronicle Hot Topic: Enron
    • Washington Post: Enron Probe
    • Yahoo News Full Coverage: Enron

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Disclaimer

Last Updated: 03/18/2012

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