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| Author: | Smith, N.C. Quirk, M. |
| Title: | From grace to disgrace: the rise & fall of Arthur Andersen |
| Journal: | Journal of business ethics education
2004 : VOL. 1:1, p. 93-132 |
| Index terms: | accounting auditing business ethics corporate governance decision making |
| Language: | eng |
| Abstract: | This paper describes how Arthur Andersen LLP became the first accouting firm in history to be criminally convicted. Although Andersen's conviction related specifically to a charge of obstructing justice, public attention concentrated on the audit relationship between Andersen and its major client, Enron corporation. This case offers an opportunity to consider the broader controversy over accounting and corporate governance practices and, more generally, the pressures found within organizations that can foster unethical conduct. |
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