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According to Harvard Business School professor Samuel L. Hayes, a board’s finance committee is generally in charge of approving recommendations from the company’s chief financial officer.

Author: By Joseph P. Flood, CRIMSON STAFF WRITER | Title: Corporation Member in Spotlight for Enron Board Seat | 1/31/2002 | See Source »

Hayes said this is not necessarily a sign of impropriety on Winokur’s part.

Author: By Joseph P. Flood, CRIMSON STAFF WRITER | Title: Corporation Member in Spotlight for Enron Board Seat | 1/31/2002 | See Source »

“The most we can say is he and other members of Enron’s board essentially failed in their duty of oversight. That is obviously an embarrassment, but it doesn’t suggest any activity that is shady,” Hayes said.

Author: By Joseph P. Flood, CRIMSON STAFF WRITER | Title: Corporation Member in Spotlight for Enron Board Seat | 1/31/2002 | See Source »

“It would depend on how important that client [the SEC] was,” Hayes said. “If it’s 1 percent of [DynCorp’s] business it probably isn’t, but if it’s 10 or 15...

Author: By Joseph P. Flood, CRIMSON STAFF WRITER | Title: Corporation Member in Spotlight for Enron Board Seat | 1/31/2002 | See Source »

According to Hayes, the sheer size of Enron, the billions of dollars investors lost and the potentially fraudulent financial and accounting practices of the company may make this case different and tarnish the reputations of board members.

Author: By Joseph P. Flood, CRIMSON STAFF WRITER | Title: Corporation Member in Spotlight for Enron Board Seat | 1/31/2002 | See Source »

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