David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Business Ethics Quarterly 14 (3):377-398 (2004)
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)|
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.
Citations of this work BETA
No citations found.
Similar books and articles
Bozidar Vrhovac (2002). Conflict of Interest in Croatia: Doctors with Dual Obligations. Science and Engineering Ethics 8 (3):309-316.
Sally Gunz, John McCutcheon & Frank Reynolds (2009). Independence, Conflict of Interest and the Actuarial Profession. Journal of Business Ethics 89 (1):77 - 89.
Don A. Moore (2005). Commentary : Conflicts of Interest in Accounting. In Conflicts of Interest: Challenges and Solutions in Business, Law, Medicine, and Public Policy. Cambridge University Press
Adam Dodek (2011). Conflicted Identities: The Battle Over the Duty of Loyalty in Canada. Legal Ethics 14 (2):193-214.
Rodney K. Rogers, Jesse Dillard & Kristi Yuthas (2005). The Accounting Profession: Substantive Change and/or Image Management. [REVIEW] Journal of Business Ethics 58 (1-3):159 - 176.
Kirsten Austad, David H. Brendel & Rebecca W. Brendel (2010). Financial Conflicts of Interest and the Ethical Obligations of Medical School Faculty and the Profession. Perspectives in Biology and Medicine 53 (4):534-544.
Cristi K. Lindblom & Robert G. Ruland (1997). Functionalist and Conflict Views of AICPA Code of Conduct: Public Interest Vs. Self Interest. [REVIEW] Journal of Business Ethics 16 (5):573-582.
David S. Kerr & L. Murphy Smith (1995). Importance of and Approaches to Incorporating Ethics Into the Accounting Classroom. Journal of Business Ethics 14 (12):987 - 995.
Paul J. Friedman (2002). The Impact of Conflict of Interest on Trust in Science. Science and Engineering Ethics 8 (3):413-420.
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
Paul J. Friedman (1992). The Troublesome Semantics of Conflict of Interest. Ethics and Behavior 2 (4):245 – 251.
M. R. Mathews (1995). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern? [REVIEW] Journal of Business Ethics 14 (8):663 - 671.
Bernard Ascher, The Threat to U.S. Lawyers From Competition by Multidisciplinary Practices (MDPs): Is It Gone?
David B. Resnik (1998). Conflicts of Interest in Science. Perspectives on Science 6 (4):381-408.
Jeffrey R. Cohen & Laurie W. Pant (1991). Beyond Bean Counting: Establishing High Ethical Standards in the Public Accounting Profession. [REVIEW] Journal of Business Ethics 10 (1):45 - 56.
Added to index2011-12-01
Total downloads26 ( #148,029 of 1,796,218 )
Recent downloads (6 months)2 ( #349,835 of 1,796,218 )
How can I increase my downloads?