The Fraud Examination of the Enron Corp Company

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Research in International Business and Finance (RIBAF) seeks to consolidate its position as a premier scholarly vehicle of academic finance. The Journal publishes high quality, insightful, well-written papers that explore current and new issues in international finance. Papers that foster dialogue,innovation, and intellectual risk-taking in financial studies; as well as shed light on the interactionbetween finance and broader societal concerns are particularly appreciated. The Journal welcomes submissions that seek to expand the boundaries of academic finance and otherwise challenge the discipline. Papers studying finance using a variety of methodologies; as well as interdisciplinary studieswill be considered for publication.Papers that examine topical issues using extensive international data sets are welcome. Single-country studies can also be considered for publication provided that they develop novel methodological and theoretical approaches or fall within the Journal’s priority themes. It is especially important thatsingle-country studies communicate to the reader why the particular chosen country is especially relevant to the issue being investigated.It is especially important to the Journal that authors, even of papers of an applied nature, describe and support empirical investigations within a context of a well-considered theoretical framework. Papers motived by advocacy for a new paradigmatic perspective are ideally constructed as thoroughreviews that present new perspectives formed by discovering new linkages and organization of the particular topic. For all submissions, high quality, well-written papers are essential. In order to respect the timeconstraints of RIBAF’s committed reviewers, submissions that do not meet these high standards willbe returned to the authors without seeking peer review.The scope of topics that are most interesting to RIBAF readers include the following: Financialmarkets and institutions Financial practices and sustainability The impact of national culture on finance The impact of formal and informal institutions on finance Privatizations, public financing, andnonprofit issues in finance Interdisciplinary financial studies Finance and international developmentInternational financial crises and regulation Financialization studies International financial integration and architecture Behavioral aspects in finance Consumer finance Methodologies and conceptualizationissues related to finance

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