Managing Fraud Risk: A Practical Guide for Directors and Managers

Chapter 5

1. Financial Reporting Council, “The UK Corporate Governance Code” (June 2010).

2. Garrett, B., The Fish Rots from the Head: The crisis in our boardrooms, developing the crucial skills of the competent director (Great Britain: HarperCollinsBusiness, 1996).

3. Garrett, B., Thin on Top: Why corporate governance matters and how to measure and improve board performance (Great Britain: Nicholas Brealey Publishing, 2003).

4. There have been many books and articles written about the Enron scandal. In my view, the most comprehensive and authoritative account is provided by: McLean, B. and Elkind, P., The Smartest Guys in the Room: the Amazing Rise and Scandalous Fall of Enron (United States of America: Portfolio, 2003). There is also a documentary film based on this book: “Enron: The Smartest Guys in the Room” (2005) directed by Alex Gibney.

5. McKinsey & Company, “Global Investor Opinion Survey” (2002).

6. Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, “The Role of the Board of Directors in Enron's Collapse” (8 July 2002).

7. The Cadbury Committee, “Report of the Committee on the Financial Aspects of Corporate Governance” (Great Britain: Gee, 1992).

8. Ibid.

9. National Commission on the Causes of the Financial and Economic Crisis in the United States: “The Financial Crisis Inquiry Report” (US Government Edition, January 2011).

10. Financial Reporting Council, “The UK Corporate Governance Code” (June 2010).

11. Financial ...