The Death of Corporate Reputation: How Integrity Has Been Destroyed on Wall Street (Applied Corporate Finance) by Macey Jonathan

Author:Macey, Jonathan [Macey, Jonathan]
Language: eng
Format: epub
Publisher: Pearson Education
Published: 2013-03-19T22:00:00+00:00

Endnotes

1. Ross L. Watts and Jerold L. Zimmerman, “Agency Problems, Auditing, and the Theory of the Firm: Some Evidence,” Journal of Law and Economics 26 (1983): 613; see also Sung K. Choi and Debra C. Jeter, “The Effects of Qualified Audit Opinions on Earnings Response Coefficients,” Journal of Accounting and Economics 15 (1992): 229; Rick Antle, “Auditor Independence,” Journal of Accounting Research 22 (1984): 1; George J. Benston, “Accountant’s Integrity and Financial Reporting,” Financial Executive 10 (August 1975); Brian W. Mayhew, “Auditor Reputation Building,” Journal of Accounting Research 39 (2001): 599; Brian W. Mayhew, Jeffrey W. Schatzberg, and Galen R. Sevcik, “The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity,” Auditing: A Journal of Practice & Theory 20 (September 2001): 49; Norman Macintosh, Teri Shearer, Daniel B. Thornton, and Michael A. Welker, “Financial Accounting as Simulacrum and Hyperreality: Perspectives on Income and Capital,” Accounting, Organizations and Society 25 (January 2000): 13; Ronald R. King, “Reputation Formation for Reliable Reporting: An Experimental Investigation,” Accounting Review 71 (1996): 375; George Benston, “The Value of the SEC’s Accounting Disclosure Requirements,” Accounting Review 44 (1969): 515.

2. Theodore Eisenberg and Jonathan Macey, “Was Arthur Andersen Different? An Empirical Examination of Major Accounting Firm Audits of Large Clients,” Journal of Empirical Legal Studies 1 (2004): 263-300; Jonathan Macey and Hillary Sale, “Observations on the Role of Commodification, Independence, and Governance in the Accounting Industry,” Villanova Law Review 48 (2003): 1167, 1168.

3. Daniel B. Thornton, “Financial Reporting Quality: Implications of Accounting Research, Submission to the Senate (Canada) Standing Committee on Banking, Trade and Commerce, Study on the State of Domestic and International Financial System,” May 29, 2002.

4. Eisenberg and Macey, “Was Arthur Andersen Different?”

5. Srinivasan Krishnamurthy, Jian Zhou, and Nan Zhou, “Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen’s Indictment on Its Client Firms,” Contemporary Accounting Research 23, no. 2 (2006): 465-490.

6. Ibid. See also R. Balvers, B. McDonald, and R. Miller, “Underpricing of New Issues and the Choice of Auditors As a Signal of Investment Banker Reputation,” The Accounting Review 63, no. 4 (1988): 605-22; R. Beatty, “Auditor Reputation and the Pricing of Initial Public Offerings,” The Accounting Review 64, no. 4 (1989): 693-709 (cited in Krishnamurthy, Zhou, and Zhou, ibid.).

7. Flynn McRoberts, “A Final Accounting: The Fall of Andersen,” Chicago Tribune, September 1, 2002, www.chicagotribune.com/news/chi-0209010315sep01,0,538751.story.

8. This account of Arthur Andersen’s dealings with the Chicago railroad is drawn from “The Fall of Andersen,” Chicago Tribune, September 1, 2002, www.chicagotribune.com/news/chi-0209010315sep01,0,538751.story. The story also is recounted in Ken Brown and Ianthe Jeanne Dugan, “Arthur Andersen’s Fall from Grace Is a Sad Tale of Greed and Miscues,” The Wall Street Journal, June 7, 2002.

9. “The Fall of Andersen.”

10. “The Fall of Andersen.”

11. “The Fall of Andersen.”

12. Jonathan D. Glater, “Fearing Liability, Law Firms Change Partnership Status,” The New York Times, January 10, 2003, at C2.

13. Ibid.

14. http://arthurandersen-sf.com/.

15. http://bus.wisc.edu/centers/arthur-andersen-center.

16. Paul Gores, “Ex-Andersen Partners Land Jobs,” Milwaukee Journal Sentinel, June 6, 2002, http://news.google.com/newspapers?nid=1683&dat=20020606&id=YjYqAAAAIBAJ&sjid=9kEEAAAAIBAJ&pg=6308,4843527.

17. “Huron Consulting Group: From the Ashes of Andersen,” Bloomberg BusinessWeek, June 3, 2007, www.businessweek.com/stories/2007-06-03/huron-consulting-group-from-the-ashes-of-andersen.

18. Ibid.

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