An Examination of Ex-Arthur Andersen Clients: Where Are They Now?
In this paper, I am examining the retention rates of the clients of their public accounting firm Arthur Andersen, following their demise in 2002. In order to do so, I look at whether or not the former Arthur Andersen clients experienced a lower retention rate with their successor auditor. I expect t...
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The University of Arizona.
2012
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| Online Access: | http://hdl.handle.net/10150/244513 |
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ndltd-arizona.edu-oai-arizona.openrepository.com-10150-2445132015-10-23T04:57:18Z An Examination of Ex-Arthur Andersen Clients: Where Are They Now? Pina, Gabrielle Marie In this paper, I am examining the retention rates of the clients of their public accounting firm Arthur Andersen, following their demise in 2002. In order to do so, I look at whether or not the former Arthur Andersen clients experienced a lower retention rate with their successor auditor. I expect that ex-Andersen clients did experience a lower retention rate with their new auditor (that is, they were more likely to switch auditors again in a later year) due to high audit fees, practice of fraud, or reputation of the successor auditor. I find significant results in the overall examination and in auditor reputation, suggesting that former Arthur Andersen clients did experience a lower retention rate with their new auditor, possibly due to a need to switch to a Big 4 auditor. 2012-05 text Electronic Thesis http://hdl.handle.net/10150/244513 en Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author. The University of Arizona. |
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NDLTD |
| language |
en |
| sources |
NDLTD |
| description |
In this paper, I am examining the retention rates of the clients of their public accounting firm Arthur Andersen, following their demise in 2002. In order to do so, I look at whether or not the former Arthur Andersen clients experienced a lower retention rate with their successor auditor. I expect that ex-Andersen clients did experience a lower retention rate with their new auditor (that is, they were more likely to switch auditors again in a later year) due to high audit fees, practice of fraud, or reputation of the successor auditor. I find significant results in the overall examination and in auditor reputation, suggesting that former Arthur Andersen clients did experience a lower retention rate with their new auditor, possibly due to a need to switch to a Big 4 auditor. |
| author |
Pina, Gabrielle Marie |
| spellingShingle |
Pina, Gabrielle Marie An Examination of Ex-Arthur Andersen Clients: Where Are They Now? |
| author_facet |
Pina, Gabrielle Marie |
| author_sort |
Pina, Gabrielle Marie |
| title |
An Examination of Ex-Arthur Andersen Clients: Where Are They Now? |
| title_short |
An Examination of Ex-Arthur Andersen Clients: Where Are They Now? |
| title_full |
An Examination of Ex-Arthur Andersen Clients: Where Are They Now? |
| title_fullStr |
An Examination of Ex-Arthur Andersen Clients: Where Are They Now? |
| title_full_unstemmed |
An Examination of Ex-Arthur Andersen Clients: Where Are They Now? |
| title_sort |
examination of ex-arthur andersen clients: where are they now? |
| publisher |
The University of Arizona. |
| publishDate |
2012 |
| url |
http://hdl.handle.net/10150/244513 |
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AT pinagabriellemarie anexaminationofexarthurandersenclientswherearetheynow AT pinagabriellemarie examinationofexarthurandersenclientswherearetheynow |
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