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2 results

  • 5 - Enron and Sarbanes–Oxley

  • James J. Park, University of California, Los Angeles
  • Book:
    The Valuation Treadmill
    Published online:
    14 July 2022
    Print publication:
    28 July 2022, pp 72-94

  • Summary

    It is not true, as Skilling claims, that the Government’s theory at trial was that Skilling made bad business decisions; its argument was that Skilling hid those bad business decisions from investors. US Court of Appeals for the Fifth Circuit, 2011

  • Governance and Risk Management in United Kingdom Insurance Companies

  • S. P. Deighton, R. C. Dix, J. R. Graham, J. M. E. Skinner
  • Journal:
    British Actuarial Journal / Volume 15 / Issue 3 / September 2009
    Published online by Cambridge University Press:
    12 March 2012, pp. 503-556

  • For some while there has been a growing awareness from both internal and external stakeholders that the governance and risk management in United Kingdom (U.K.) insurance companies needed to be enhanced. The proposed European Union Solvency II Directive makes this very explicit and the current economic turmoil has put a much stronger emphasis on the whole process: it is being seen as the right thing to do, rather than simply a regulatory requirement. In this paper, we set out the background to and recent history of governance for U.K. insurance companies, and consider how enterprise risk management can bring together the various control frameworks needed to support that governance. Whilst no two companies are the same, and hence the solutions to these issues will vary, there are several common themes linked to successful implementation. Similarly, various barriers to success are identified, together with solutions to resolve them.