1. Forbes, “America’s Largest Private Companies,” December 2019. https://www.forbes.com/largest-private-companies/list/#tab:rank (accessed April 11, 2020).
2. CNN, “The Guiltiest Guys in the Room,” July 5, 2006. http://money.cnn.com/2006/05/29/news/enron_guiltyest/index.htm (accessed April 11, 2020).
3. Fortune, “The World’s Most Admired Companies,” October 2, 2000. http://money.cnn.com/magazines/fortune/fortune_archive/2000/10/02/288448/index.htm (accessed April 11, 2020).
4. Kroger, John, “Enron, Fraud, and Securities Reform,” Colorado Law Review, Vol. 76, Issue 1 (2005): 57.
5. Houston Chronicle, “Jury Hears Ex-Enron CEO Curse in Wall Street Call,” February 2, 2006. https://www.chron.com/business/enron/article/Jury-hears-ex-Enron-CEO-curse-in-Wall-Street-call-1637608.php (accessed April 11, 2020).
6. Powers, William C., “Special Investigative Committee of the Board of Directors of Enron Corp.,” February 1, 2002. http://i.cnn.net/cnn/2002/LAW/02/02/enron.report/powers.report.pdf (accessed April 11, 2020).
7. The New York Times, “An Implosion on Wall Street,” November 29, 2001. http://www.nytimes.com/2001/11/29/opinion/an-implosion-on-wall-street.html (accessed April 11, 2020).
8. Houston Business Journal, “Enron Delists Stock as Financial Woes Continue,” January 18, 2002. http://www.bizjournals.com/houston/stories/2002/01/21/story3.html (accessed April 11, 2020).
9. CNN, “401(k) Investors Sue Enron,” November 26, 2001. http://money.cnn.com/2001/11/26/401k/q_retire_enron_re/ (accessed April 11, 2020).
10. New York Times, “Jeffrey Skilling, Former Enron Chief, Released After 12 Years in Prison,” February 22, 2019. https://www.nytimes.com/2019/02/22/business/enron-ceo-skilling-scandal.html (accessed April 11, 2020).
11. Congressional Research Service, “Enron: A Select Chronology of Congressional, Corporate, and Government Activities,” March 2003. http://www.policyarchive.org/handle/10207/1392 (accessed April 11, 2020).
12. U.S. Securities and Exchange Commission, “Form 8-K.” https://www.sec.gov/fast-answers/answersform8khtm.html (accessed April 11, 2020).
13. Sarbanes-Oxley Act of 2002, Pub. L. No. 107-204, 116 Stat. 745 (codified as amended in scattered sections of U.S. Code Vol. 15).
14. The New York Times, “Bush Signs Bill Aimed at Fraud in Corporations,” July 30, 2002. https://www.nytimes.com/2002/07/31/business/corporate-conduct-the-president-bush-signs-bill-aimed-at-fraud-in-corporations.html (accessed April 11, 2020).
15. Time, “Enron: Who’s Accountable?” January 13, 2002. http://content.time.com/time/magazine/article/0,9171,1001636,00.html (accessed April 11, 2020).
16. Powers Report, see note 6, at pp. 24–25.
17. U.S. Code Vol. 15, sec. 7211.
18. U.S. Code Vol. 15, sec. 7211.
19. U.S. Securities and Exchange Commission, “Work Plan for the Consideration of Incorporating International Financial Reporting Standards Into the Financial Reporting System for U.S. Issuers, Final Report,” July 13, 2012. http://webapp01.ey.com.pl/EYP/WEB/eycom_download.nsf/resources/ZRG_Emerging_Trends_Survay.pdf/$FILE/ZRG_Emerging_Trends_Survey.pdf (accessed April 18, 2020). See also CFA Institute, “IFRS: International Financial Reporting Standards,” Undated. https://www.cfainstitute.org/en/advocacy/issues/international-finance-reporting-stds (accessed April 18, 2020).
20. Public Company Accounting Oversight Board, Staff Preview of 2018 Inspection Observations, May 6, 2019. https://pcaobus.org/Inspections/Documents/Staff-Preview-2018-Inspection-Observations.pdf (accessed April 18, 2020).
21. Public Company Accounting Oversight Board, “2019 PCAOB Annual Report,” March 24, 2020. https://pcaobus.org/About/Administration/Documents/Annual%20Reports/2019-PCAOB-Annual-Report.pdf (accessed April 18, 2020).
22. Dlabay, L., Burrow, J. L., Business Finance. 2007, Cengage Learning, p. 339.
23. U.S. Code Vol. 17, sec. 210.2-06.
24. Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, Pub. Law. No. 111-203; 124 Stat. 1376-2223, codified as amended in scattered sections of U.S. Code Vol. 15 (2012).
25. U.S. Code Vol. 18, sec. 1519.
26. U.S. Code Vol. 15, sec. 7241.
27. U.S. Code Vol. 18, sec. 1519.
28. U.S. Securities and Exchange Commission, “Final Rule: Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports,” June 5, 2003. http://www.sec.gov/rules/final/33-8238.htm#iib3a (accessed April 26, 2020).
29. U.S. Code Vol. 18, sec. 1350.
30. U.S. Code Vol. 15, sec. 7262.
31. U.S. Securities and Exchange Commission, “Final Rule: Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports,” June 5, 2003. http://www.sec.gov/rules/final/33-8238.htm#iib3a (accessed April 26, 2020).
32. U.S. Securities and Exchange Commission, “Staff Statement on Management’s Report on Internal Control Over Financial Reporting,” May 16, 2005. http://www.sec.gov/info/accountants/stafficreporting.htm (accessed April 26, 2020). See also Public Company Accounting Oversight Board, “AU Section 230: Due Professional Care in the Performance of Work,” June 12, 2007 amendments. http://pcaobus.org/Standards/Auditing/Pages/AU230.aspx#ps-pcaob_8b4d2389-b14e-4358-a4b2-93e6360eb378 (accessed April 26, 2020).
33. Committee of Sponsoring Organizations of the Treadway Commission, “Guidance on Internal Control,” No date. http://www.coso.org/IC.htm (accessed on April 26, 2020).
34. U.S. Securities and Exchange Commission, “CF Disclosure Guidance: Topic No. 2, Cybersecurity,” October 13, 2011. https://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic2.htm (accessed April 26, 2020).
35. U.S. Securities and Exchange Commission, “Commission Guidance Regarding Management’s Report on Internal Controls Over Financial Reporting,” Code of Federal Regulations, Title 17, sec. 241. Available at: https://www.sec.gov/rules/interp/2007/33-8810.pdf (accessed April 26, 2020).
36. American Institute of Certified Public Accountants, “System and Organization Controls: SOC Suite of Services,” No date. https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/sorhome.html (accessed April 26, 2020).
37. U.S. Securities and Exchange Commission, “About the SEC,” November 22, 2016. https://www.sec.gov/about.shtml (accessed April 26, 2020).
38. U.S. Code Vol. 15, sec. 7266.
39. ISACA, “COBIT 5: A Business Framework for the Governance and Management of Enterprise IT,” 2012. http://www.isaca.org/COBIT/Pages/COBIT-5-Framework-product-page.aspx (accessed December 30, 2013).
40. ISACA, “COBIT 2019: Introduction and Methodology,” 2018. Available at: https://www.isaca.org/resources.