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...report is highly critical of Enron, faulting its three leading executives—Andrew Fastow, Jeffrey Skilling and Kenneth Lay—for having “withheld from the board important information about” the company’s potentially fraudulent deals...

Author: By Joseph P. Flood, CRIMSON STAFF WRITER | Title: Enron Letter Questions Winokur’s Role | 2/5/2002 | See Source »

...didn’t help Enron that the outsiders were actually insiders; former Chief Financial Officer Andrew S. Fastow allegedly made millions from these partnerships. But the bigger problem was in the accounting gimmick itself. If Enron stock went up more than the bad investments went down, the shell companies could cover the loss and the trick would work. But if both the investments and Enron’s stock price went south, the shells would run out of money—and Enron could either try to bail them out with more stock or admit to its shareholders that...

Author: By Stephen E. Sachs, | Title: Harvard's Enron Investigation | 2/5/2002 | See Source »

...apparently recused himself from sections of the report specifically evaluating the board’s actions. But every time the report pins the blame on top executives who kept the board in the dark, it partially absolves the directors from responsibility. The report goes to great lengths to show Fastow and his treacherous underlings as the real villains in this morality play, as well as to explain and justify the board’s repeated decisions to suspend conflict of interest rules. The strongest accusation leveled at the board of directors over Raptor I is that the proposal...

Author: By Stephen E. Sachs, | Title: Harvard's Enron Investigation | 2/5/2002 | See Source »

...jail and toward discussing how to fix the real problems. The people dodging House microphones are a veritable Who's Who of the scandal: There's Lay, who resigned from Enron's board Monday night and decided not to show up before two Congressional committees Monday. Former CFO Andrew Fastow and aide Michael Kopper are expected to show up just long enough to take the Fifth. Arthur Andersen CEO Joseph Berardino is due today to talk about how much he didn't know. And so just as the cluster of Enron probes took a sharp turn over the weekend toward...

Author: /time Magazine | Title: The Enron Hearings: Is Boring Better? | 2/5/2002 | See Source »

...took Watkins weeks to work up the nerve to write her first letter to Lay. She had been working for chief financial officer Andrew Fastow last summer, looking for assets to sell as Enron ran into financial trouble while transforming itself into a company that traded energy, water, weather derivatives and anything else it could turn into a commodity. Watkins wanted to help, but everywhere she looked she ran into off-the-books arrangements that no one could explain or seemed to want to investigate. She knew that others who had pressed then CEO Jeffrey Skilling about the investments...

Author: /time Magazine | Title: What Did They Know And...When Did They Know It? | 1/28/2002 | See Source »

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