The Structural Origins of Conflicts of Interest in the Accounting Profession

Business Ethics Quarterly 14 (3):377-398 (2004)
Abstract
This paper describes the professional ethical context behind the failure of Arthur Andersen’s audit of Enron. It is argued that the evolution of extreme industrial concentration in the accounting profession, and the subsequent unrestrained diversification of the “Big Five” accounting firms were the sources of multiple conflicts of interest that were unresolved by the time of the Enron debacle. In the post-Enron era, the problems of commercial conflicts of interest and of highly concentrated power in the profession remain important issues.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
DOI 10.5840/beq200414325
Options
 Save to my reading list
Follow the author(s)
My bibliography
Export citation
Find it on Scholar
Edit this record
Mark as duplicate
Revision history Request removal from index
 
Download options
PhilPapers Archive


Upload a copy of this paper     Check publisher's policy on self-archival     Papers currently archived: 17,739
External links
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library
References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles
David B. Resnik (1998). Conflicts of Interest in Science. Perspectives on Science 6 (4):381-408.

Monthly downloads

Added to index

2011-12-01

Total downloads

25 ( #132,510 of 1,777,358 )

Recent downloads (6 months)

2 ( #205,424 of 1,777,358 )

How can I increase my downloads?

My notes
Sign in to use this feature


Discussion
Start a new thread
Order:
There  are no threads in this forum
Nothing in this forum yet.