Crimes and misdemeanours: the death of Arthur Andersen

O’Connell, Brendan T. (2004) Crimes and misdemeanours: the death of Arthur Andersen. Critical Perspectives on Accounting, 15 (3). pp. 333-334.

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Abstract

This paper serves as a preface to a provocative analysis of the demise of Arthur Andersen by former Andersen employee, Mary Ashby Morrison. The plethora of articles and editorials that have critiqued this subject to date (see, e.g., Levitt, 2002; Revsine, 2002 and Squires SE, Smith CJ, McDougall L, Yeack WR. Inside Arthur Andersen: shifting values, unexpected consequences. Upper Saddle River, NJ: FT Prentice Hall; 2003.Squires et al., 2003) have unswervingly placed Enron management and Andersen at the centre of much of the blame for the deceptive financial reporting of Enron and associated entities. Morrison challenges the culpability of Andersen in this infamous saga.

Item ID: 11593
Item Type: Article (Commentary)
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ISSN: 1095-9955
Date Deposited: 21 Jun 2010 02:53
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified @ 100%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 100%
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