提醒一下星期三沒來上單班會計的同學，記得到課程網頁上下載有關恩隆個案探討的問題 請寫第三集第四個問題，長短不拘但記得要交給Mial到老師的電子信箱，下星期一之前交 問題如下：中英文回答皆可 3. If you were Watkins, would you have raised your concerns, kept quiet, or left the company? If you decide to be a "whistle blower", is there any "price" (painful consequence) that you might have to bear? Hint: There is the benefit tradeoff between money paid and moral. When Watkins chooses to be a whistle blower, she may lose her high paid job and a large of retirement fund, however, she earned the respects for her hononr. 4. Where were the "watchdogs" outside the company? What's the role of professionals in the Enron debacle? What kind of "conflict of interest" have we observed here? Hint: Those problems are revealed the "Cooperation govern" CEO and insider stakeholders hided important information about operating decisions and fooled outside traders by various increditable actions There are serious "Agency Problem" in Enron. Watchdogs is similiar to firewall to prevents CEO from damaging outside uninformed traders' benefits.They also privode aduit and accounting information for investors to realize real situations about company. Independent Accountants, Lawyers, and government organization play important roles to monitor behavior of CEO. Professionals have courages to tell the ture about that. ...... Conflict of interest between stakeholders may be caused by error govern and valuation.CEOs use myth of high stock price is always good for stockholders to distort the financial statements and manipulate stock price in order to get more money from mutual funds. In addtion, they used high leverage to borrow money from bank. Managers of mutal funds, bankers, lawyers and correlated accountants for keeping thier interests,they do not disclosure this cheating gamble. There exist conflict of interest between inside trader and outsider and so on. However, we must ask a queation "where are actually revenues from?" 如果沒空看影片內容，問問有來上課的同學，老師所提的重點 比如說：Confit of interest between stakeholder Professional Ethics --

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