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Arthur Andersen in the Enron Case,에론,Enron

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작성일 23-10-11 10:08

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_SLIDE_1_
Arthur Andersen in theEnron Case
_SLIDE_2_
Contents
Introduction of Arthur Andersen
Arthur Andersen in Enron Case
Consequences of Enron Case
Lessons from Enron Case
_SLIDE_3_
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
_SLIDE_4_
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
_SLIDE_5_
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
An…(drop)

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