Audit Analysis of Enron Electric Power Corporation Through the Prism of Marketing (Non) Ethics


  • Dražen Marić Faculty of Economics, Subotica, Serbia
  • Pavle P. Parnicki Faculty of Business Economics, Sremska Kamenica, Serbia



electro-energetics, nonethics, greed, incompetence, audit, bankruptcy


In the scientific research work, under the above title, we dealt with the analysis of the already performed audits of the business of the American electric power corporation Enron which went bankrupt. We did a similar analysis through the prism of the already existing triangular connection on the relation: absence of moral vertical (by vocation, above all, business provenance) – greed – incompetence (we can say, unprofessionalism), ie. marketing unethics. Primarily, the emphasis was on the audit of Enron’s financial and accounting reports but inevitably there was also an audit of compliance with the legal procedure, precisely during the procurement of certain resources necessary for business and finally an operational audit was performed, that is, an audit of the entire business. Using the technique of in-depth recording of the business vs. financial situation, in fact already performed audits, we tried to scan first and then to explain the correlation of neuralgic points which led to its bankruptcy. By pointing out the connections of at least harmful influences as well as their scope and intensity we try to , by using qualitative analysis, positively influence other current ones or corporations which will only enter the market scene.


Download data is not yet available.


Ђекић, М., Филиповић, П., Гавриловић, М., (2011): Форензичко рачуноводство и финансијске преваре у свету, Економска теорија и пракса, Година IX, број 4, Нови Сад.

Ерић, Д., (1996.): Финансијска тржишта и институције, Чигоја штампа, Београд.

Johnston, M.W., & G. W. Marshall, G.W., (2005.), “Relationship Selling and Sales Management”, McGraw-Hill

Jones M., (2011): Creative Accounting, Fraud and International Accounting Scandals, John Wiley & Sons, England.

KPMG International, (2016).

Крстић, Ј., (2009): The Role of Forensic Accountants in Detecting Frauds in Financial Statements, Economics and Organization, Београд.

Милојевић, Д., (2011): Христоманија независне ревизије, Београд.

World –




How to Cite

Marić, D., & P. Parnicki, P. (2021). Audit Analysis of Enron Electric Power Corporation Through the Prism of Marketing (Non) Ethics . KULTURA POLISA, 18(45), 335–345.



Review Article