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J Acc Res 1997;35(Suppl):75–97。摘要:会计部门认为,安然事件已经超过了一场“完美风暴”,不可预知的、不寻常的条件导致了一个独特毁灭性的安然事件的发生。而安然事件的后果,严重影响了安然财务报表的会计专业,这个分析表明,一个企业的崩溃是不可避免的,崩溃是因为会计师远离审计财务报表,不能为使用者提供真正的保证。

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