Write a report to provide an in-depth discussion on a specific accounting fraud scheme in the Enron case.

Write a report to provide an in-depth discussion on a specific accounting fraud scheme in the Enron case. For example, you can choose to focus on Enron’s abuse of mark-to-market accounting (MTM) or its questionable use of special purpose entities (SPEs) for off-balance-sheet financing. Your main source should be the movie “Enron: The Smartest Guys in the Room”, currently available from a variety of sources. In addition, you should have another source, such as an article or documentary. The second source could be adding additional information that helps in your understanding of the specific fraud scheme you choose to cover. The second article could also discuss different companies, organizations, individuals, or regulations involved with this scandal, such as Arthur Andersen LLP, the Securities and Exchange Commission (SEC), and Sarbanes–Oxley Act of 2002.