Watkins, Sharon, "Ethical Conflicts at Enron," California Management Review
Watkins, S. S. (2003). Ethical Conflicts at Enron: MORAL RESPONSIBILITY IN CORPORATE CAPITALISM. California Management Review, 45(4), 6-19.
The article mentions ethical conflicts at Enron which led to a governmental investigation of the company--told from the perspective of a whistleblower who reported the accounting irregularities, Sharon S. Watkins, former Enron vice president and the author of this article. The extent of reform under the Sarbanes-Oxley Act, indictment of Enron's Chief Financial Officer Andy Fastow by the U.S. Justice Department, hedging of assets with special purpose entities called Raptors, memos to Kenneth Lay about related party transactions, failure of auditors to identify misleading financial statements, and executive compensation are some of the topics discussed. There are also 11 questions presented to the author concerning the scandal and her responses are included.