Chapter 10. Conclusions: Andersen and Conflicts in the Public Accounting System

Andersen’s shift from a public accounting firm to a multiservice organization took many twists and unexpected turns during its 90-year rise and eventual fall. During this time, Andersen found itself in an increasingly competitive and deregulated business environment, and the firm responded by making decisions that allowed it to adapt to these changing business conditions. You can look back over time and see how each decision—and the external forces shaping those decisions—moved the firm steadily away from its core business and values.

The accumulated consequences of the external pressures and internal decisions played out in the 1990s, during a time of high expectation ...

Get Inside Arthur Andersen: Shifting Values, Unexpected Consequences now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.