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Keywords: Arthur Andersen
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Journal Articles
Pretrial diversion agreements after Andersen’s prosecution: a utilitarian theoretical framework
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2023) 30 (6): 1549–1556.
Published: 19 October 2022
...Sandra K. Gates Purpose Using the ethical consequentialist theory of utilitarianism, this paper aims to demonstrate the correlation between the prosecution of Arthur Andersen LLP and the United States Department of Justice’s (DOJ) increased use of pretrial diversion agreements, both nonprosecution...
Journal Articles
The effect of SOX on audit quality
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2019) 26 (3): 897–909.
Published: 02 July 2019
...Moo Sung Kim; Jagadish Dandu; Perihan Iren Purpose This paper aims to investigate two issues. First, the authors test the effect of the Sarbanes–Oxley Act (SOX) on audit quality after 10 years. Second, the authors test whether it was necessary to close all of the Arthur Andersen offices due...
