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Arthur Andersen

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376:"Arthur Androids", as employees referred to themselves, the intent being to provide the same service the same way to all customers in all locations. For many years, Andersen's motto was "Think straight, talk straight"—an axiom passed on from his mother. During the early years, it is reputed that Andersen was approached by an executive from a local rail utility to sign off on accounts containing flawed accounting, or else face the loss of a major client. Andersen refused in no uncertain terms, replying that there was "not enough money in the city of Chicago" to make him do it. The railroad fired Andersen, only to go bankrupt a few months later. 494:, Andersen's performance and alleged complicity as an auditor came under intense scrutiny. The Powers Committee (appointed by Enron's board to look into the firm's accounting in October 2001) came to the following assessment: "The evidence available to us suggests that Andersen did not fulfill its professional responsibilities in connection with its audits of Enron's financial statements, or its obligation to bring to the attention of Enron's Board (or the Audit and Compliance Committee) concerns about Enron's internal contracts over the related-party transactions". 568:, the Supreme Court unanimously reversed Andersen's conviction because of errors in the trial judge's jury instructions. The Supreme Court held that the instructions were too vague to allow a jury to find that obstruction of justice had occurred. The court found that the instructions were worded in such a way that Andersen could have been convicted without any proof that the firm knew it had broken the law or that there had been a link to any official proceeding that prohibited the destruction of documents. The opinion, written by Chief Justice 3046: 2185: 311: 44: 303: 460:
resigned. Industry analysts and business school professors alike viewed the event as a complete victory for Andersen Consulting. Wadia would provide insight on his resignation years later at a Harvard Business school case activity about the split. It turned out that the Arthur Andersen board passed a
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should be developed. He created the profession's first centralized training program and believed in training during normal working hours. In 1927, he was elected to the board of trustees of Northwestern University and served as its president from 1930 to 1932. He was also chairman of the board of CPA
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Andersen, who headed the firm until his death in 1947, was a zealous supporter of high standards in the accounting industry. A stickler for honesty, he argued that accountants' responsibility was to investors, not their clients' management. This gave rise to the uniform look of all the so-called
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does not accept audits from convicted felons, the firm agreed to surrender its CPA licenses and its right to practice before the SEC on August 31, 2002—effectively putting the firm out of business. It had already started winding down its American operations after the indictment, and many of its
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Arthur Andersen struggled to balance the need to maintain its faithfulness to accounting standards with its clients' desire to maximize profits, particularly in the era of quarterly earnings reports. The firm has been alleged to have been involved in the fraudulent accounting and auditing of
441:. The two businesses spent most of the 1990s in a bitter dispute. Andersen Consulting saw a huge surge in profits during the decade. The consultants, however, continued to resent transfer payments they were required to make to Arthur Andersen. In August 2000, at the conclusion of 429:
and PW's audit of IBM, as well as the two firms' radically different cultures. It was said by those involved with the failed merger that at the end of the discussion, the partners at the table realized they had different views of business, and the potential merger was scrapped.
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resolution saying he had to resign if he did not get at least an incremental $ 4 billion (either through negotiation or via the arbitrator decision) for the consulting practice to split off, hence his quick resignation once the decision was announced.
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in 2014, but Andersen retains ownership. In 2018, that relationship ended, and day-to-day management returned to the Q Center. The Q Center is currently used for training, primarily for internal Accenture personnel, and other large-scale companies.
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reported that by then, Andersen was "nearly defunct," with about 200 employees remaining from a high of 28,000 in 2002. Following the ruling, William Mateja, a former counsel to the US Attorney General who had supervised the Andersen appeal, told
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The consulting wing of the firm became increasingly important during the 1970s and 1980s, growing at a much faster rate than the more established accounting, auditing, and tax practice. In a further effort to take advantage of
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that he did not believe the government would seek a retrial because, "there's nothing left of Arthur Andersen, and to spend the taxpayers' money on another prosecution would be just—defy common sense." Echoing this,
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Arthur Andersen also led the way in a number of areas of accounting standards. Being among the first to identify a possible sub-prime bust, Arthur Andersen dissociated itself from a number of clients in the 1970s.
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As a result, Andersen has never returned as a viable business on even a limited scale. Ownership of the partnership has been ceded to four limited liability companies named Omega Management I through IV.
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Accounts vary on why the split occurred—executives on both sides of the split cite greed and arrogance on the part of the other side. The executives on the Andersen Consulting side maintained it was a
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In 1913, Andersen and Clarence DeLany founded an accounting firm as Andersen, DeLany & Co. The firm changed its name to Arthur Andersen & Co. in 1918. Arthur Andersen's first client was the
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A tax consultancy founded by Arthur Andersen alumni is suing another, larger offshoot of the storied Chicago accounting firm, accusing it of poaching a key partner and several of his clients.
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was formed in 2002 by hiring more than 700 professionals who had been affiliated with the internal audit, business and technology risk consulting practice of Arthur Andersen.
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pending the ruling) to Arthur Andersen, and declared that Andersen Consulting could no longer use the Andersen name. As a result, Andersen Consulting changed its name to
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when Arthur Andersen created a second consulting group, AABC (Arthur Andersen Business Consulting) which competed directly with Andersen Consulting in the marketplace.
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of 2002. After the collapse, some parts of the company continue to exist: the company's consulting services were split out before the collapse and continue today as
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and Arthur Andersen discussed a merger in 1989 but the negotiations failed, mainly because of conflicts of interest such as Andersen's strong commercial links with
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arbitration of the dispute, the arbitrators granted Andersen Consulting its independence from Arthur Andersen, but awarded $ 1.2 billion in past payments (held in
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vice president Stephen Bokat pronounced Andersen "dead," and said that "there is no putting the company back together." In his post-mortem of the Enron scandal,
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In 2014, Wealth Tax and Advisory Services (WTAS), a tax and consulting firm started by several former Andersen partners, changed its name to
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argued that even if Andersen had escaped the Enron scandal, it would have likely been brought down by the massive accounting fraud at
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the firm's conviction, the impact of the scandal combined with the findings of criminal complicity ultimately destroyed the firm.
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after acquiring the rights to the Andersen name. It rebranded its year-old international arm, WTAS Global, as Andersen Global.
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on January 1, 2001, and Arthur Andersen, having the right to the Andersen Consulting name, rebranded itself to "Andersen".
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accountants joined other firms. The firm sold the majority of its American operations to other accounting firms such as
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Many offices were acquired by other consulting firms as described above. Some partners formed new companies such as:
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began working as a mail boy by day and attended school at night, eventually being hired as the assistant to the
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were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the
359:. In 1915, due to his many contacts there, the Milwaukee office was opened as the firm's second office. 345: 279:
were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the
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The firm collapsed by mid-2002, as details of its questionable accounting practices for energy company
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was found to have fraudulently reported $ 100 billion in revenue through institutional and systematic
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in Chicago. In 1908, after attending courses at night while working full-time, he graduated from the
252: 248: 1025:"Accounting Giants Call Off Merger Plan : Price Waterhouse, Arthur Andersen Cite 'Differences'" 3090: 2765: 2650: 2001: 1981: 1971: 1924: 653: 641:. The WorldCom fraud came to light just days after Andersen was convicted of wrongdoing at Enron. 600:, while some of the former partners formed a new firm in 2002 focused on tax services, now called 3049: 2279: 2207: 2107: 543:
The indictment also put a spotlight on the firm's faulty audits of other companies, most notably
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The 2005 Supreme Court ruling theoretically left Andersen free to resume operations. However,
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which was founded in 2004 by a team of seven former partners and is headquartered in Paris
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with a bachelor's degree in business. That same year, at age 23, he became the youngest
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Final Report of Neal Batson, Court-appointed Examiner In Re-Enron Corp., Et Al, Debtors
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which acquired the rights to the company name and changed their name from WTAS in 2014
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True Partners Consulting, a tax consultancy founded by Arthur Andersen alumni
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Andersen believed education was the basis upon which the new profession of
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to large corporations. By 2001, it had become one of the world's largest
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which was founded in 2002 by a few former consultants, based in Chicago
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jcba Limited which was founded by a partner from the aviation practice
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Four hours after the arbitrator made his ruling, Arthur Andersen CEO
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for shredding documents related to its audit of Enron. Although the
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Final Accounting: Ambition, Greed, and the Fall of Arthur Andersen
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Inside Arthur Andersen: Shifting Values, Unexpected Consequences
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Arthur Andersen LLP operated the Q Center conference center in
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Defunct financial services companies of the United States
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This article is about the company. For its founder, see
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Migration of partners and local offices to new firms
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Financial services companies disestablished in 2002
1700:"275 Andersen employees resign to create own firm" 1213:United Nations Conference on Trade and Development 1099:"No more 'Arthur' for big Andersen firm in revamp" 776: 1411: 1312:"Andersen UK to merge with Deloitte & Touche" 869:Toffler, Barbara Ley; Reingold, Jennifer (2004). 652:, until day-to-day management was turned over to 3081:Financial services companies established in 1913 3062: 1123: 868: 1260:"KPMG to buy Arthur Andersen consulting firms" 1154: 697:, which was formed by former employees of the 3111:Defunct accounting firms of the United States 2215: 1925: 792:"Arthur Andersen: Challenging the Status Quo" 790:Moore, Mary Virginia; Crampton, John (2000). 789: 1795:"James Smart out at Smart Business Advisory" 1769:"Robert Half hires 760 from Arthur Andersen" 1157:"Andersen chief quits as $ 14bn claim fails" 497:On June 15, 2002, Andersen was convicted of 713:which absorbed eight partners from Andersen 2222: 2208: 1932: 1918: 1489: 988: 42: 2949:Trial of Kenneth Lay and Jeffrey Skilling 1697: 1597:"Tax Firm to Revive Arthur Andersen Name" 970:Terry Greene Sterling (October 1, 2006). 950: 862: 314:Revenue per year in million U.S. dollars. 227:was an American accounting firm based in 1539: 1338:"Grant Thornton buys Andersen practices" 1199: 309: 301: 1540:Menchaca, Charles (September 3, 2014). 1439:"Arthur Andersen conviction overturned" 1207:. G-24 Discussion Paper Series No. 30. 830: 521:U.S. Securities and Exchange Commission 27:. For the songwriter and composer, see 23:. For the U.S. Supreme Court case, see 3063: 1365: 972:"Executives Sentenced in Church Fraud" 930:"Reclaiming the Profession's Heritage" 723:SMART Business Advisory and Consulting 439:Andersen Worldwide SociĂ©tĂ© CoopĂ©rative 2203: 1913: 1361: 1359: 512:(in the firm's legal department) and 3076:Consulting firms established in 1913 3017:Enron: The Smartest Guys in the Room 1637: 1420:Arthur Andersen LLP v. United States 565:Arthur Andersen LLP v. United States 25:Arthur Andersen LLP v. United States 2162:List of management consulting firms 1222:from the original on March 4, 2011. 13: 3106:Defunct companies based in Chicago 2229: 1743:"Navigant picks up Andersen staff" 1698:Alexander, Delroy (May 22, 2002). 1356: 1136:from the original on March 8, 2008 1124:Mitchell Martin (August 8, 2000). 799:The Journal of Business Leadership 16:1913–2002 American accounting firm 14: 3127: 1997:Information technology consulting 1906: (archived December 17, 2011) 1893: 1155:Philip Aldrick (August 8, 2000). 875:. Currency/Doubleday. p. 9. 624:United States Chamber of Commerce 443:International Chamber of Commerce 412:Andersen Consulting and Accenture 324:, and orphaned at the age of 16, 3045: 3044: 2184: 2183: 1366:Maurer, Mark (August 31, 2022). 471: 316:Source: corporate press releases 3116:1913 establishments in Illinois 2541:Digital Convergence Corporation 2048:Certified management consultant 1860: 1834: 1813: 1787: 1761: 1735: 1713: 1691: 1665: 1631: 1606: 1589: 1559: 1533: 1517: 1483: 1457: 1431: 1393:"Andersen was WorldCom auditor" 1385: 1330: 1304: 1278: 1252: 1226: 1193: 1167: 1148: 1117: 1091: 1065: 1043: 1017: 932:. CPA Journal. February 1, 2004 584:and telecommunications company 275:and telecommunications company 1939: 1200:Cornford, Andrew (June 2004). 1175:"Arthur Andersen head resigns" 1003: 991:"WorldCom: Too Easy, Too Late" 982: 963: 944: 922: 896: 824: 353:Joseph Schlitz Brewing Company 1: 2007:Risk and strategic consulting 1799:Philadelphia Business Journal 1640:"Revive Arthur Andersen Name" 951:Sara Webb (August 20, 2001). 769: 764:Timeline of the Enron scandal 553:Baptist Foundation of Arizona 433:In 1989, Arthur Andersen and 398:Baptist Foundation of Arizona 370: 1130:International Herald Tribune 989:Dan Ackman (June 27, 2002). 538:Grant Thornton International 338:Kellogg School of Management 102:; 111 years ago 7: 2888:WebChat Broadcasting System 2167:List of IT consulting firms 1723:. Bravanti. 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September 26, 1989 705:West Monroe Partners 562:On May 31, 2005, in 148:Dissolved after the 29:Arthur Olaf Andersen 3071:Accounting scandals 2978:Conspiracy of Fools 2971:Blood on the Street 2838:Tradex Technologies 2451:Akamai Technologies 2400:Kaleil Isaza Tuzman 2038:Business networking 2033:Business consultant 1874:. February 18, 2015 1801:. December 16, 2008 1773:www.bizjournals.com 1644:Wall Street Journal 1638:Rapoport, Michael. 1595:Rapoport, Michael. 1496:Conspiracy of Fools 1372:Wall Street Journal 1161:The Daily Telegraph 976:The Washington Post 957:Wall Street Journal 748:Conspiracy of Fools 742:Accounting scandals 711:Navigant Consulting 629:Conspiracy of Fools 435:Andersen Consulting 251:and was one of the 225:Arthur Andersen LLP 214:Number of employees 38: 37:Arthur Andersen LLP 3031:Valley of the Boom 2939:Sarbanes–Oxley Act 2806:Scout Electromedia 2581:Epidemic Marketing 2113:Bain & Company 2028:Accounting network 1962:Assurance services 812:on August 13, 2010 701:office of Andersen 590:Sarbanes–Oxley Act 466:breach of contract 419:economies of scale 326:Arthur E. Andersen 318: 308: 306:Arthur E. Andersen 298:Arthur E. Andersen 281:Sarbanes–Oxley Act 218:28,000 (2002) 119:Arthur E. Andersen 36: 21:Arthur E. 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March 6, 2001 1097: 1096: 1092: 1082: 1080: 1071: 1070: 1066: 1056: 1054: 1049: 1048: 1044: 1034: 1032: 1023: 1022: 1018: 1009: 1008: 1004: 987: 983: 968: 964: 949: 945: 935: 933: 928: 927: 923: 913: 911: 902: 901: 897: 887: 885: 883: 867: 863: 853: 851: 849: 829: 825: 815: 813: 809: 794: 788: 777: 772: 754:Corporate abuse 738: 670: 635:Kurt Eichenwald 610: 578: 480: 474: 414: 373: 322:Plano, Illinois 315: 300: 294: 289: 215: 202: 194: 190: 177: 131: 129: 106: 104: 101: 92: 32: 17: 12: 11: 5: 3129: 3119: 3118: 3113: 3108: 3103: 3098: 3093: 3088: 3083: 3078: 3073: 3056: 3055: 3053: 3052: 3041: 3038: 3037: 3035: 3034: 3027: 3020: 3013: 3005: 3003: 2999: 2998: 2996: 2995: 2988: 2981: 2974: 2966: 2964: 2960: 2959: 2957: 2956: 2951: 2946: 2944:Telecoms crash 2941: 2936: 2931: 2925: 2923: 2919: 2918: 2916: 2915: 2910: 2905: 2900: 2895: 2890: 2885: 2880: 2875: 2870: 2865: 2860: 2855: 2850: 2845: 2840: 2835: 2833:TIBCO Software 2830: 2825: 2820: 2815: 2814: 2813: 2803: 2798: 2793: 2788: 2783: 2778: 2773: 2768: 2763: 2761:PLX Technology 2758: 2753: 2748: 2743: 2738: 2733: 2728: 2723: 2718: 2713: 2708: 2703: 2698: 2693: 2688: 2683: 2678: 2676:lastminute.com 2673: 2668: 2663: 2658: 2653: 2648: 2643: 2638: 2633: 2628: 2623: 2618: 2613: 2608: 2603: 2598: 2593: 2588: 2583: 2578: 2573: 2568: 2563: 2558: 2553: 2548: 2543: 2538: 2533: 2528: 2523: 2518: 2513: 2508: 2503: 2498: 2493: 2488: 2483: 2478: 2473: 2468: 2463: 2458: 2453: 2448: 2443: 2438: 2433: 2428: 2422: 2420: 2416: 2415: 2413: 2412: 2407: 2402: 2397: 2392: 2387: 2382: 2377: 2372: 2367: 2362: 2357: 2352: 2347: 2342: 2337: 2335:Timothy Koogle 2332: 2327: 2322: 2317: 2312: 2307: 2305:Alan Greenspan 2302: 2300:Richard Grasso 2297: 2292: 2287: 2285:Bernard Ebbers 2282: 2277: 2275:Cynthia Cooper 2272: 2270:James H. Clark 2267: 2262: 2257: 2252: 2247: 2241: 2239: 2235: 2234: 2231:Dot-com bubble 2227: 2226: 2219: 2212: 2204: 2195: 2194: 2192: 2191: 2180: 2177: 2176: 2173: 2172: 2170: 2169: 2164: 2158: 2156: 2152: 2151: 2149: 2148: 2143: 2138: 2133: 2127: 2125: 2119: 2118: 2116: 2115: 2110: 2105: 2099: 2097: 2088: 2084: 2083: 2081: 2080: 2075: 2073:MECE principle 2070: 2065: 2060: 2055: 2050: 2045: 2043:Case interview 2040: 2035: 2030: 2024: 2022: 2018: 2017: 2015: 2014: 2009: 2004: 1999: 1994: 1989: 1984: 1979: 1974: 1969: 1964: 1959: 1953: 1951: 1945: 1944: 1937: 1936: 1929: 1922: 1914: 1908: 1907: 1895: 1894:External links 1892: 1889: 1888: 1859: 1833: 1812: 1786: 1775:. May 24, 2002 1760: 1749:. May 30, 2002 1734: 1712: 1690: 1664: 1630: 1605: 1588: 1558: 1532: 1516: 1509: 1501:Broadway Books 1482: 1456: 1445:. May 31, 2005 1430: 1410: 1384: 1355: 1329: 1303: 1277: 1251: 1225: 1215:. p. 30. 1192: 1166: 1147: 1116: 1090: 1064: 1042: 1016: 1002: 981: 962: 943: 921: 895: 881: 861: 847: 841:. p. 28. 823: 774: 773: 771: 768: 767: 766: 761: 759:David J. Lesar 756: 751: 744: 737: 734: 733: 732: 729: 726: 720: 714: 708: 702: 692: 686: 680: 669: 666: 609: 606: 577: 574: 482:Following the 476:Main article: 473: 470: 413: 410: 372: 369: 334:Allis-Chalmers 296:Main article: 293: 290: 288: 285: 231:that provided 220: 219: 216: 213: 210: 209: 200: 196: 195: 192: 185: 183: 179: 178: 176: 175: 170: 165: 159: 157: 153: 152: 146: 142: 141: 126: 122: 121: 116: 112: 111: 98: 94: 93: 91: 90: 85: 80: 75: 70: 64: 62: 58: 57: 52: 48: 47: 15: 9: 6: 4: 3: 2: 3128: 3117: 3114: 3112: 3109: 3107: 3104: 3102: 3099: 3097: 3094: 3092: 3089: 3087: 3084: 3082: 3079: 3077: 3074: 3072: 3069: 3068: 3066: 3051: 3043: 3042: 3039: 3033: 3032: 3028: 3026: 3025: 3021: 3019: 3018: 3014: 3012: 3011: 3007: 3006: 3004: 3000: 2994: 2993: 2989: 2987: 2986: 2982: 2980: 2979: 2975: 2973: 2972: 2968: 2967: 2965: 2961: 2955: 2952: 2950: 2947: 2945: 2942: 2940: 2937: 2935: 2932: 2930: 2929:Enron scandal 2927: 2926: 2924: 2920: 2914: 2911: 2909: 2906: 2904: 2901: 2899: 2896: 2894: 2891: 2889: 2886: 2884: 2881: 2879: 2876: 2874: 2871: 2869: 2866: 2864: 2861: 2859: 2856: 2854: 2853:United Online 2851: 2849: 2846: 2844: 2841: 2839: 2836: 2834: 2831: 2829: 2826: 2824: 2821: 2819: 2816: 2812: 2809: 2808: 2807: 2804: 2802: 2799: 2797: 2796:Ritmoteca.com 2794: 2792: 2789: 2787: 2784: 2782: 2779: 2777: 2774: 2772: 2769: 2767: 2764: 2762: 2759: 2757: 2754: 2752: 2749: 2747: 2744: 2742: 2739: 2737: 2734: 2732: 2729: 2727: 2724: 2722: 2719: 2717: 2714: 2712: 2709: 2707: 2706:MicroStrategy 2704: 2702: 2699: 2697: 2694: 2692: 2689: 2687: 2684: 2682: 2679: 2677: 2674: 2672: 2669: 2667: 2664: 2662: 2659: 2657: 2654: 2652: 2649: 2647: 2644: 2642: 2639: 2637: 2634: 2632: 2629: 2627: 2624: 2622: 2619: 2617: 2614: 2612: 2609: 2607: 2604: 2602: 2599: 2597: 2594: 2592: 2589: 2587: 2584: 2582: 2579: 2577: 2574: 2572: 2569: 2567: 2564: 2562: 2559: 2557: 2554: 2552: 2549: 2547: 2544: 2542: 2539: 2537: 2534: 2532: 2529: 2527: 2524: 2522: 2519: 2517: 2514: 2512: 2509: 2507: 2504: 2502: 2499: 2497: 2494: 2492: 2491:Broadcast.com 2489: 2487: 2484: 2482: 2479: 2477: 2474: 2472: 2469: 2467: 2464: 2462: 2459: 2457: 2454: 2452: 2449: 2447: 2444: 2442: 2439: 2437: 2434: 2432: 2429: 2427: 2424: 2423: 2421: 2417: 2411: 2408: 2406: 2403: 2401: 2398: 2396: 2393: 2391: 2390:Eliot Spitzer 2388: 2386: 2383: 2381: 2378: 2376: 2373: 2371: 2368: 2366: 2363: 2361: 2360:Kevin O'Leary 2358: 2356: 2353: 2351: 2348: 2346: 2345:Arthur Levitt 2343: 2341: 2338: 2336: 2333: 2331: 2328: 2326: 2323: 2321: 2318: 2316: 2313: 2311: 2308: 2306: 2303: 2301: 2298: 2296: 2293: 2291: 2288: 2286: 2283: 2281: 2278: 2276: 2273: 2271: 2268: 2266: 2265:Henry Blodget 2263: 2261: 2258: 2256: 2253: 2251: 2248: 2246: 2243: 2242: 2240: 2236: 2232: 2225: 2220: 2218: 2213: 2211: 2206: 2205: 2202: 2190: 2182: 2181: 2178: 2168: 2165: 2163: 2160: 2159: 2157: 2153: 2147: 2144: 2142: 2139: 2137: 2134: 2132: 2129: 2128: 2126: 2124: 2120: 2114: 2111: 2109: 2106: 2104: 2101: 2100: 2098: 2096: 2092: 2089: 2085: 2079: 2076: 2074: 2071: 2069: 2066: 2064: 2061: 2059: 2056: 2054: 2051: 2049: 2046: 2044: 2041: 2039: 2036: 2034: 2031: 2029: 2026: 2025: 2023: 2019: 2013: 2010: 2008: 2005: 2003: 2000: 1998: 1995: 1993: 1990: 1988: 1985: 1983: 1980: 1978: 1975: 1973: 1970: 1968: 1965: 1963: 1960: 1958: 1955: 1954: 1952: 1946: 1942: 1935: 1930: 1928: 1923: 1921: 1916: 1915: 1912: 1905: 1901: 1898: 1897: 1885: 1873: 1869: 1863: 1847: 1843: 1837: 1822: 1816: 1800: 1796: 1790: 1774: 1770: 1764: 1748: 1744: 1738: 1722: 1716: 1701: 1694: 1678: 1674: 1668: 1653: 1649: 1645: 1641: 1634: 1619: 1615: 1609: 1602: 1598: 1592: 1576: 1572: 1568: 1562: 1547: 1543: 1536: 1528: 1527: 1520: 1512: 1510:0-7679-1179-2 1506: 1502: 1498: 1497: 1492: 1486: 1470: 1466: 1460: 1444: 1440: 1434: 1427: 1422: 1421: 1414: 1398: 1394: 1388: 1373: 1369: 1362: 1360: 1343: 1339: 1333: 1317: 1313: 1307: 1291: 1287: 1281: 1266:. May 8, 2002 1265: 1261: 1255: 1239: 1235: 1229: 1218: 1214: 1210: 1209:New York City 1203: 1196: 1180: 1176: 1170: 1162: 1158: 1151: 1135: 1131: 1127: 1120: 1104: 1100: 1094: 1078: 1074: 1068: 1052: 1046: 1030: 1026: 1020: 1012: 1006: 998: 997: 992: 985: 977: 973: 966: 958: 954: 947: 931: 925: 910:. 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Trans-Lex 936:January 30, 914:January 30, 633:journalist 330:comptroller 206:9.3 billion 3065:Categories 2771:Pseudo.com 2736:Palm, Inc. 2701:MarchFirst 2631:HomeGrocer 2621:Handspring 2410:Jerry Yang 2365:Jason Olim 2290:David Filo 2260:Jeff Bezos 2053:Consultant 1941:Consulting 1035:August 17, 770:References 371:Reputation 364:accounting 243:and other 241:consulting 189:, Illinois 132:2002-08-31 78:Consulting 68:Accounting 2843:Transmeta 2781:Razorfish 2776:Radvision 2711:Net2Phone 2691:LookSmart 2671:Kozmo.com 2641:InfoSpace 2626:Healtheon 2606:GeoCities 2591:Flooz.com 2506:CMGI Inc. 2419:Companies 2280:Bob Davis 1950:expertise 1948:Areas of 1652:0099-9660 1581:April 24, 1551:April 24, 888:March 15, 717:Protiviti 598:Protiviti 594:Accenture 458:Jim Wadia 451:Accenture 357:Milwaukee 283:of 2002. 168:Protiviti 163:Accenture 156:Successor 3050:Category 3010:e-Dreams 2903:WorldCom 2893:Websense 2746:Pets.com 2721:Netscape 2661:iVillage 2636:Infoseek 2616:govWorks 2436:AboveNet 2375:Jim Rutt 2189:Category 2131:Deloitte 2123:Big Four 1571:Q Center 1493:(2005). 1217:Archived 1134:Archived 908:CBS News 839:FT Press 736:See also 677:Accuracy 639:WorldCom 586:Worldcom 576:Collapse 557:WorldCom 506:reversed 402:WorldCom 292:Founding 277:WorldCom 257:Deloitte 233:auditing 73:Auditing 61:Industry 2922:History 2766:Prodigy 2756:Pixelon 2716:NetBank 2646:Inktomi 2601:Gadzoox 2501:Chemdex 2476:Boo.com 1902:at the 1852:July 2, 1826:July 2, 1469:NPR.org 854:July 8, 699:Chicago 287:History 229:Chicago 199:Revenue 187:Chicago 130: ( 125:Defunct 115:Founder 105: ( 97:Founded 55:Private 2913:Yahoo! 2898:Webvan 2801:Savvis 2751:PFSweb 2741:PayPal 2586:Excite 2551:Divine 2461:Amazon 2238:People 2155:Others 2021:Others 1878:May 3, 1650:  1603:, 2014 1507:  1471:. 2005 1424:, 1377:May 9, 1140:May 5, 996:Forbes 879:  845:  816:May 5, 608:Demise 551:, the 447:escrow 396:, the 3101:Enron 2873:Verio 2863:UUNET 2818:Terra 2696:Lycos 2596:Freei 2576:Enron 2566:eGain 2536:Digex 2521:Covad 2496:CDNow 2087:Lists 1967:Audit 1220:(PDF) 1205:(PDF) 810:(PDF) 795:(PDF) 582:Enron 488:Enron 406:Enron 273:Enron 2848:uBid 2811:modo 2666:iWon 2561:eBay 2426:3Com 2141:KPMG 1880:2021 1854:2015 1828:2015 1807:2024 1781:2023 1755:2024 1729:2024 1707:2023 1685:2024 1659:2015 1648:ISSN 1625:2020 1583:2017 1553:2017 1505:ISBN 1477:2018 1451:2018 1405:2024 1379:2023 1350:2024 1324:2024 1298:2024 1272:2024 1246:2006 1187:2024 1142:2008 1111:2024 1085:2024 1059:2024 1037:2013 938:2024 916:2024 890:2019 877:ISBN 856:2014 843:ISBN 818:2008 596:and 555:and 536:and 526:KPMG 267:and 265:KPMG 204:US$ 193:U.S. 145:Fate 107:1913 100:1913 2146:PwC 2095:MBB 1677:CRN 1264:CBC 1077:CNN 619:NPR 614:CNN 427:IBM 355:of 340:at 332:of 138:CPA 3067:: 1882:. 1870:. 1797:. 1771:. 1745:. 1675:. 1646:. 1642:. 1616:. 1599:, 1569:. 1544:. 1503:. 1499:. 1467:. 1441:. 1395:. 1370:. 1358:^ 1340:. 1314:. 1288:. 1262:. 1211:: 1177:. 1159:. 1132:. 1128:. 1101:. 1075:. 1027:. 993:. 974:. 955:. 906:. 837:. 803:11 801:. 797:. 778:^ 604:. 559:. 547:, 532:, 528:, 421:, 400:, 392:, 388:, 263:, 259:, 239:, 235:, 191:, 2223:e 2216:t 2209:v 1933:e 1926:t 1919:v 1856:. 1830:. 1809:. 1783:. 1757:. 1731:. 1709:. 1687:. 1661:. 1627:. 1585:. 1555:. 1513:. 1479:. 1453:. 1407:. 1381:. 1352:. 1326:. 1300:. 1274:. 1248:. 1189:. 1163:. 1144:. 1113:. 1087:. 1061:. 1039:. 999:. 978:. 959:. 940:. 918:. 892:. 858:. 820:. 631:, 136:( 134:) 109:) 31:.

Index

Arthur E. Andersen
Arthur Andersen LLP v. United States
Arthur Olaf Andersen

Private
Accounting
Auditing
Consulting
Professional services
Tax advising
Arthur E. Andersen
CPA
Enron scandal
Accenture
Protiviti
Andersen Tax
Chicago
US$
Chicago
auditing
tax advising
consulting
professional services
multinational corporations
"Big Five" accounting firms
Deloitte
Ernst & Young
KPMG
PricewaterhouseCoopers
Enron

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