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Arthur Andersen in the Enron Case,에론,Enron
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Arthur Andersen in theEnron Case
Contents
Introduction of Arthur Andersen
Arthur Andersen in Enron Case
Consequences of Enron Case
Lessons from Enron Case
Introduction of Arthur Andersen
One of “Big Five” Accounting Firms
Founded by Arthur Andersen, 1913
Supporter of Integrity of independent audits
↑Reputation for honesty, integrity, ethics
Introduction of Arthur Andersen
As time passed, change in Philosophy
Increased focus on:
Consulting wing
Growth- capturing many big clients
Maximizing Profits
Guilty verdict of obstruction of justice
→ Collapse in June 2002
Enron Case
Arthur Andersen was Enron’s accounting firm
Enron’s bankruptcy raised questions about its financial statements
U.S. Justice Department conducted criminal investigation
Andersen convicted of shredding Enron audits
“Enron robbed the bank, Andersen provided the getaway car.” Rep. Jim Greenwood
Andersen and Enron - Relationship
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Enron,Enron인도시장진출,DPC,다국적기업론,엔.. |
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2014.03.10
17페이지
