(DOWNLOAD) "An Analysis of Restatements Due to Errors and Auditor Changes by Fortune 500 Companies." by Ethical and Regulatory Issues Journal of Legal " eBook PDF Kindle ePub Free

eBook details

Title: An Analysis of Restatements Due to Errors and Auditor Changes by Fortune 500 Companies.
Author : Ethical and Regulatory Issues Journal of Legal
Release Date : January 01, 2008
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 288 KB

Description

INTRODUCTION Events leading to the breakup of Arthur Anderson and Co. included the failure of Enron and other evidence of financial reporting irregularities. Many of these irregularities involved restatement of financial statements due to error. During the last several years, numerous articles in the accounting literature and accounting press have chronicled such restatements. Accompanying these restatements, some companies have also changed auditors (GAO, 2002; Huron Consulting Group, 2003; Thompson and Larson, 2004; Wallace, 2005).