Executive COURTS AND JUDICIARY Legislative Documents Legal Guides General Sources News

EXECUTIVE

• U.S. Dept. of Justice
• U.S. Dept. of Labor
• U.S. Securities and Exchange Commission
  includes Information for Accountants and news

COURTS AND JUDICIARY

• 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)

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

• BRS Assists: Accounting (. 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
  • Publications - includes summary of each FASB Statement and ordering info
• 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? and latest news
  • Financial Times Special Reports: Enron: The Collapse
  • Houston Chronicle Hot Topic: Enron
  • Washington Post: Enron Probe
  • Yahoo News Full Coverage: Enron