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- W1575085284 abstract "The financial statement audit is of vital importance to the stability, growth,and healthy development of financial markets. Investors, creditors, andother users of financial statements need reliable financial information.Auditor independence provides financial statement users confidence inaudited financial statements. Arthur Andersen and Enron have beenchosen as a case study to show how auditor independence influences thequality of information in audited financial statements. Enron, a leadingenergy commodities and service company in the United States of America,declared bankruptcy in 2001 after it announced it was reducing net incomefor current year and previous years due to accounting misstatements. Thenits auditor, Arthur Andersen, failed in 2002. As of the end of May 2002,Enron’s financial statements were misleading, the effect of theseshortcomings on the dramatic decrease in the price of Enron’s stock.Arthur Andersen as an auditor of Enron has an important role andresponsibility for misleading numbers presented in Enron’s financialstatements. Enron’s collapse is a significant event in the accountancyprofession because its auditor, Arthur Andersen, was one of the big 5 auditfirms. This scandal due to impairment of auditor independence andfraudulent financial reporting raises questions of the role of the auditors inalerting investors, employees, suppliers, customers and the public. Thecase study shows that there is a link between non-audit services and auditindependence. Since fees generated by non-audit services greater thanaudit fees, providing non-audit services to audit clients violates auditorindependence. The results of this study make suggestions about howauditor independence should be regulated by policy makers, governmentsand professional accounting bodies to ensure adequate regulation of thecapital market.Keywords: Auditor Independence, Enron, Arthur Andersen, Non-AuditServices, Financial Statement Audit." @default.
- W1575085284 created "2016-06-24" @default.
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- W1575085284 date "2013-05-10" @default.
- W1575085284 modified "2023-09-23" @default.
- W1575085284 title "Auditor Independence: The Case of Arthur Andersen andEnron" @default.
- W1575085284 hasPublicationYear "2013" @default.
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