This document summarizes a paper on corporate governance practices post-Enron. It provides background on Enron's history and collapse. Key factors identified include aggressive accounting that hid debts, lack of board oversight, conflicts of interest with auditor Arthur Andersen, and failure of regulators to prevent the fraud. The Sarbanes-Oxley Act of 2002 imposed new rules for boards, auditors, and executives in response. Companies now face greater disclosure requirements and scrutiny of compensation and conflicts to restore investor confidence after the Enron scandal.