A study of evaluative resources in communication between related parties of the Enron fraud.

Abstract

This research is a qualitative study of evaluative resources used in texts of the communication during the investigation of the Enron and Andersen accounting fraud. Specifically, the Appraisal Theory framework will be applied for the analysis of the various texts, which encompasses both first and third person perspectives. This report examines how Appraisal Theory contributes to the masking of the fraud and the formulating of arguments by the companies involved to support their. In essence, the study aims to illustrate how different choices of the evaluative resources under Appraisal Theory result in concealment and thus, delayed exposure of the fraud.