eDiscovery in the Classroom - Searching Enron's Emails for Clues of Fraud and Misconduct

• In Event: Case Studies in Fraud and Forensic Accounting 1

Abstract

Electronic discovery (eDiscovery) is a fast growing and exciting field of Accounting. All major investigations and related litigation now involve significant eDiscovery initiatives. As a result, it is critical students in forensic accounting courses gain exposure to the eDiscovery process. With this objective in mind, I created a case study whereby students use cutting edge tools and techniques to aggregate, review, and analyze emails that were part of the investigation at Enron. Information made available through the freedom of information is incorporated with current cutting edge digital tools and techniques to teach students the eDiscovery process. More specifically, students are taught how to identify, procure, and package electronic evidence. They are then asked to use Concordance, the most widely used eDiscovery management software, to review and analyze email datasets from the top three Enron executives. Students develop critical skills related to the creation of search terms and search strategies as they comb through over 15,000 emails and attachments.

Author

• Eric Negangard, UVA - McIntire