ENRON AND BEYOND: Technical Analysis of Accounting, Corporate Governance, and Securities Issues examines the substantive financial, accounting, management, legal and ethical issues surrounding the Enron collapse. The book discusses Enron-related questions and issues regarding business culture, auditor independence, accounting disclosure rules, checks and balances in corporate governance systems, executive compensation and retirement plans, the role of market watchdogs, the role of internal auditors, the role of government in the energy supply business, and the effect of Enron on the utility industry. The book provides analysis and insights of many issues that lawmakers, as well as accounting and business professionals, are considering as they seek to plug loopholes, impose new controls, and prevent future "Enrons."