L. Kevin McNelis, CPA finished his PhD at the University of Texas at Arlington and earned his BBA and MPA from the University of Texas at San Antonio. He has 10 years experience in industry as an auditor for a “Big Five” firm, controller of a construction company, and owner of his own CPA firm. A university professor for 10 years, he presently teaches financial accounting at New Mexico State University.

Financial Statement Deficiencies of Enron and the Role of Arthur Andersen: Understanding through the Logic of Nietzsche

The Sarbanes-Oxley Act in the U.S. may have been a rush to judgment, falling under one of Nietzsche’s “Four Great Errors”, that of false causality.

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Article: Electronic