An essay of the movie “Enron: The Smartest Guys in the room” (2005)

The project should include an answer to the next questions: • Why is it important to use the historic value and not the market value in accounting? • Why is it important that the persons that audit (check) the accounting of accompany remain independents (not related to the company)? Referring to Arthur Andersen. • Do you think that the accounting in Enron was approached the correct way? Why do you think that the people who work in accounting should be extremely ethical? The essay should include the following: – Arial 12, space between lines 1.5 – Introduction and conclusion – Minimum of 5 pages and maximum of 10 pages – You can use other sources of information. As long as they are from a university or a financial institution. All sources should be properly identified.

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