This 22 page paper looks at the way the Enron scandal may have impacted on the perception of whistle blowing by employers and employees. The paper presents a proposal for research including research questions, a literature review, a methodology and a summary of expected results. The bibliography cites 15 sources. 
                                    
  
                                    
                                     Name of Research Paper File: TS65_TEenronwhistle.doc
                                    
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                                                    3.2	Enron	11 3.3	Whistle-Blowing	15 Figure 1 Sources of Fraud Detection	16 Figure 2 Causes fo Whistle blowing at G4S	17 4.	Methodology	19 5.	Results/Findings	20 6.	Discussion	21 7.	Conclusion	23 7.1	Limitations and Constraints	23 7.2	Further Research	23 7.3	Final Conclusion	24 References	25  1.	Abstract   
                                                
                                                    The Enron scandal shook the commercial world with misrepresented accounts that led to the bankruptcy of Enron and the dissolution of the auditing firm Arthur Andersen. The problems of the   
                                                
                                                    company took place over a number of years, only emerging in 2001. It may be argued that had a whistleblower been present within the company, and alerted relevant internal and/or   
                                                
                                                    external stakeholders regarding the wrongdoing in terms of fraudulent accounting, the company may not have faced bankruptcy in 2001 as by this stage the problem had escalated to an unrecoverable   
                                                
                                                    level.  	Attitudes towards whistle blowing appear to have shifted. In the period before the Enron scandal there was a generally negative view of whistle blowing, with many of those   
                                                
                                                    who undertook the task expecting retaliation; those who where aware of wrong doing and did not blow the whistle would often choose to move on rather than face the perceived   
                                                
                                                    consequences associated with whistle blowing. However, attitudes have changed following the Enron incident, not only due to the shock of investors and the market to the scope and scale of   
                                                
                                                    the scandal, but the way in which it impacted on individuals personally and received a great deal of media coverage. The media provided for an emotional response, and repeated the   
                                                
                                                    message that emphasised the wrongdoing by the company and harm suffered by individuals on numerous occasions. This event, combined with the legislative reaction seen with the Sarbanes Oxley Act, has   
                                                
                                                    provided a framework for a shift in attitude. Primary research is likely to support a shift in attitude. Whistle blowing has moved from being seen as the actions of a   
                                                
                                        
                                     
                                    
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