When the Enron scandal hit the headlines in late 2001, accountants were suddenly granted the level of public scrutiny normally reserved for celebrities and politicians. As the front pages carried stories detailing the latest misdemeanours of errant chief executives, undergraduate accounting courses experienced a surge in demand.
This CIMA report, published in April 2003 in response to the continuing controversy over the Higgs' report on non-executive directors, emphasises the role that finance professionals have to play in ensuring good governance by providing relevant and timely information to their boards.
