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Full-Text Articles in Business
Was Arthur Andersen Different?: An Empirical Examination Of Major Accounting Firms' Audits Of Large Clients, Theodore Eisenberg, Jonathan R. Macey
Was Arthur Andersen Different?: An Empirical Examination Of Major Accounting Firms' Audits Of Large Clients, Theodore Eisenberg, Jonathan R. Macey
Cornell Law Faculty Working Papers
Enron and other corporate financial scandals focused attention on the accounting industry in general and on Arthur Andersen in particular. Part of the policy response to Enron, the criminal prosecution of Andersen, eliminated one of the few major audit firms capable of auditing many large, public corporations. This article explores whether Andersen’s performance, as measured by frequency of financial restatements, measurably differed from that of other large auditors. Financial restatements trigger significant negative market reactions and their frequency can be viewed as a measure of accounting performance. We analyze the financial restatement activity of approximately 1,000 large, public firms from …
Tax Challenge Working Papers, Hal Allen
Tax Challenge Working Papers, Hal Allen
Undergraduate Honors Capstone Projects
My thesis project for my honors degree consisted of preparing working papers for the tax challenge team in the Accounting department of the College of Business. The Tax Challenge team has competed two years ago in the Anderson Tax Challenge and then the Deloitte & Touche Tax Challenge this last year. The tax challenge team has begun to build a credible reputation for the tax program at Utah State University. The last two years the graduate tax team was one of the top six teams in the nation. Dr. Grange is the tax challenge advisor and is working hard to …
The Case For Repealing The Corporate Alternative Minimum Tax, Terrence R. Chorvat, Michael S. Knoll
The Case For Repealing The Corporate Alternative Minimum Tax, Terrence R. Chorvat, Michael S. Knoll
All Faculty Scholarship
No abstract provided.
Governmental & Accounting Profession Changes Implemented In An Attempt To Prevent Another Major "Enron Type" Corporate Collapse, Emily Dennie
The Corinthian
One thing that remains constant through the Enron collapse and subsequent investigation is the resolve of the Securities and Exchange Commission (SEC) and the accounting profession to assure the public that they are taking the appropriate measures to avoid a situation like this in the future. Since the SEC released its intent to investigate Enron, in October 2001, both the SEC and the American Institute of Certified Public Accountants (AI CPA) have made and implemented many changes including four new Statements on Auditing Standards (SASs) and at least two new programs. Of the four new standards, only SAS No. 99 …