haku: @indexterm REPUTATION / yhteensä: 135
viite: 95 / 135
| Tekijä: | Chaney, P.K. Philipich, K.L. |
| Otsikko: | Shredded reputation: the cost of audit failure |
| Lehti: | Journal of Accounting Research
2002 : SEP, VOL. 40:4, p. 1221-1245 |
| Asiasana: | Auditing Reputation |
| Kieli: | eng |
| Tiivistelmä: | The impact of the Enron audit failure on auditor reputation is investigated in this article. In specific, Arthur Andersen's clients' stock market impact surrounding various date on which Andersen's audit procedures and independence were under severe scrutiny is examined. On the three days following Andersen's admission that a significant number of documents had been shredded, it is found that Andersen's other clients experienced a statistically negative market reaction, suggesting that investors downgraded the quality of the audits performed by Andersen. |
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