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| Author: | Sridharan, U. V. |
| Title: | Financial Statement Transparency and Auditor Responsibility: Enron and Andersen |
| Journal: | International Journal of Auditing
2002 : NOV, VOL. 6:3, p. 277-286 |
| Index terms: | FINANCIAL STATEMENTS ACCOUNTING AUDITORS RESPONSIBILITY EMPIRICAL RESEARCH |
| Language: | eng |
| Abstract: | On December 2, 2001, Enron, once a global energy- trading giant, filed for protection under Chapter 11 bankruptcy proceedings. In the weeks preceding the filing, numerous reports of accounting irregularities and the perception of notorious lack of transparency in the company's financial statements raised questions about the responsibility and role played by Enron's auditor Arthur Andersen. On January 10, 2002 Andersen disclosed that employees at its Huston office had shredded thousands of documents and deleted several emails relating to Enron audit. On March 14, the Justice Department indicted Andersen on charges of obstruction of justice relating to its inquiry into Enron's accounting. |
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