387:"Arthur Androids", as employees referred to themselves, the intent being to provide the same service the same way to all customers in all locations. For many years, Andersen's motto was "Think straight, talk straight"—an axiom passed on from his mother. During the early years, it is reputed that Andersen was approached by an executive from a local rail utility to sign off on accounts containing flawed accounting, or else face the loss of a major client. Andersen refused in no uncertain terms, replying that there was "not enough money in the city of Chicago" to make him do it. The railroad fired Andersen, only to go bankrupt a few months later.
505:, Andersen's performance and alleged complicity as an auditor came under intense scrutiny. The Powers Committee (appointed by Enron's board to look into the firm's accounting in October 2001) came to the following assessment: "The evidence available to us suggests that Andersen did not fulfill its professional responsibilities in connection with its audits of Enron's financial statements, or its obligation to bring to the attention of Enron's Board (or the Audit and Compliance Committee) concerns about Enron's internal contracts over the related-party transactions".
579:, the Supreme Court unanimously reversed Andersen's conviction because of errors in the trial judge's jury instructions. The Supreme Court held that the instructions were too vague to allow a jury to find that obstruction of justice had occurred. The court found that the instructions were worded in such a way that Andersen could have been convicted without any proof that the firm knew it had broken the law or that there had been a link to any official proceeding that prohibited the destruction of documents. The opinion, written by Chief Justice
3057:
2196:
322:
55:
314:
471:
resigned. Industry analysts and business school professors alike viewed the event as a complete victory for
Andersen Consulting. Wadia would provide insight on his resignation years later at a Harvard Business school case activity about the split. It turned out that the Arthur Andersen board passed a
377:
should be developed. He created the profession's first centralized training program and believed in training during normal working hours. In 1927, he was elected to the board of trustees of
Northwestern University and served as its president from 1930 to 1932. He was also chairman of the board of CPA
386:
Andersen, who headed the firm until his death in 1947, was a zealous supporter of high standards in the accounting industry. A stickler for honesty, he argued that accountants' responsibility was to investors, not their clients' management. This gave rise to the uniform look of all the so-called
534:
does not accept audits from convicted felons, the firm agreed to surrender its CPA licenses and its right to practice before the SEC on August 31, 2002—effectively putting the firm out of business. It had already started winding down its
American operations after the indictment, and many of its
394:
Arthur
Andersen struggled to balance the need to maintain its faithfulness to accounting standards with its clients' desire to maximize profits, particularly in the era of quarterly earnings reports. The firm has been alleged to have been involved in the fraudulent accounting and auditing of
452:. The two businesses spent most of the 1990s in a bitter dispute. Andersen Consulting saw a huge surge in profits during the decade. The consultants, however, continued to resent transfer payments they were required to make to Arthur Andersen. In August 2000, at the conclusion of
440:
and PW's audit of IBM, as well as the two firms' radically different cultures. It was said by those involved with the failed merger that at the end of the discussion, the partners at the table realized they had different views of business, and the potential merger was scrapped.
472:
resolution saying he had to resign if he did not get at least an incremental $ 4 billion (either through negotiation or via the arbitrator decision) for the consulting practice to split off, hence his quick resignation once the decision was announced.
667:
in 2014, but
Andersen retains ownership. In 2018, that relationship ended, and day-to-day management returned to the Q Center. The Q Center is currently used for training, primarily for internal Accenture personnel, and other large-scale companies.
627:
reported that by then, Andersen was "nearly defunct," with about 200 employees remaining from a high of 28,000 in 2002. Following the ruling, William Mateja, a former counsel to the US Attorney
General who had supervised the Andersen appeal, told
427:
The consulting wing of the firm became increasingly important during the 1970s and 1980s, growing at a much faster rate than the more established accounting, auditing, and tax practice. In a further effort to take advantage of
632:
that he did not believe the government would seek a retrial because, "there's nothing left of Arthur
Andersen, and to spend the taxpayers' money on another prosecution would be just—defy common sense." Echoing this,
1062:"Final Award in ICC Case No. 9797/CK/AER/ACS, Andersen Consulting Business Unit Member Firms v. Arthur Andersen Business Unit Member Firms and Andersen Worldwide Société Coopérative, made in Geneva on 28 July 2000"
390:
Arthur
Andersen also led the way in a number of areas of accounting standards. Being among the first to identify a possible sub-prime bust, Arthur Andersen dissociated itself from a number of clients in the 1970s.
3106:
1244:
655:
As a result, Andersen has never returned as a viable business on even a limited scale. Ownership of the partnership has been ceded to four limited liability companies named Omega
Management I through IV.
475:
Accounts vary on why the split occurred—executives on both sides of the split cite greed and arrogance on the part of the other side. The executives on the
Andersen Consulting side maintained it was a
362:
In 1913, Andersen and Clarence DeLany founded an accounting firm as Andersen, DeLany & Co. The firm changed its name to Arthur Andersen & Co. in 1918. Arthur Andersen's first client was the
3096:
1895:
A tax consultancy founded by Arthur Andersen alumni is suing another, larger offshoot of the storied Chicago accounting firm, accusing it of poaching a key partner and several of his clients.
3091:
583:, also expressed skepticism of the government's concept of "corrupt persuasion"—persuading someone to engage in an act with an improper purpose without knowing that the act is unlawful.
3121:
730:
was formed in 2002 by hiring more than 700 professionals who had been affiliated with the internal audit, business and technology risk consulting practice of Arthur Andersen.
1223:
460:
pending the ruling) to Arthur Andersen, and declared that Andersen Consulting could no longer use the Andersen name. As a result, Andersen Consulting changed its name to
479:
when Arthur Andersen created a second consulting group, AABC (Arthur Andersen Business Consulting) which competed directly with Andersen Consulting in the marketplace.
603:
of 2002. After the collapse, some parts of the company continue to exist: the company's consulting services were split out before the collapse and continue today as
436:
and Arthur Andersen discussed a merger in 1989 but the negotiations failed, mainly because of conflicts of interest such as Andersen's strong commercial links with
456:
arbitration of the dispute, the arbitrators granted Andersen Consulting its independence from Arthur Andersen, but awarded $ 1.2 billion in past payments (held in
449:
1248:
637:
vice president Stephen Bokat pronounced Andersen "dead," and said that "there is no putting the company back together." In his post-mortem of the Enron scandal,
3086:
1878:
3116:
527:(lead partner for the Enron account) were cited as the responsible managers in the scandal because they ordered subordinates to shred relevant documents.
1683:
2959:
3126:
2232:
531:
733:
891:
857:
671:
In 2014, Wealth Tax and Advisory Services (WTAS), a tax and consulting firm started by several former Andersen partners, changed its name to
1378:
3027:
2105:
1942:
1430:
575:
516:
35:
1607:
1552:
2172:
648:
argued that even if Andersen had escaped the Enron scandal, it would have likely been brought down by the massive accounting fraud at
513:
2007:
1753:
1519:
1144:
634:
453:
1109:
1227:
519:
the firm's conviction, the impact of the scandal combined with the findings of criminal complicity ultimately destroyed the firm.
914:
2058:
702:, formerly the US consulting unit spun off by KPMG, which purchased Andersen business consulting practices in various countries
675:
after acquiring the rights to the Andersen name. It rebranded its year-old international arm, WTAS Global, as Andersen Global.
1475:
363:
1185:
1167:
464:
on January 1, 2001, and Arthur Andersen, having the right to the Andersen Consulting name, rebranded itself to "Andersen".
2017:
774:
563:
408:
1270:
802:
3081:
2225:
982:
548:
535:
accountants joined other firms. The firm sold the majority of its American operations to other accounting firms such as
348:
1577:
2898:
2285:
2177:
1624:
356:
148:
683:
Many offices were acquired by other consulting firms as described above. Some partners formed new companies such as:
1061:
2325:
555:
400:
1650:
2741:
2133:
2002:
524:
263:
259:
339:
began working as a mail boy by day and attended school at night, eventually being hired as the assistant to the
3101:
2776:
2661:
2012:
1992:
1982:
1935:
664:
1852:
1710:
3060:
2290:
2218:
2118:
352:
2949:
1805:
600:
291:
2821:
1987:
705:
509:
282:). The firm collapsed by mid-2002, as details of its questionable accounting practices for energy company
279:
65:
1779:
599:
were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the
370:. In 1915, due to his many contacts there, the Milwaukee office was opened as the firm's second office.
290:
were revealed amid the two high-profile bankruptcies. The scandals were a factor in the enactment of the
2995:
2944:
1967:
660:
255:
93:
2113:
1035:
591:
The firm collapsed by mid-2002, as details of its questionable accounting practices for energy company
1910:
1348:
551:. At this time, Arthur Andersen had lost most of its business and two-thirds of its 28,000 employees.
501:
was found to have fraudulently reported $ 100 billion in revenue through institutional and systematic
2893:
2691:
2078:
1731:
1403:
715:
544:
404:
347:
in Chicago. In 1908, after attending courses at night while working full-time, he graduated from the
214:
39:
1036:"Accounting Giants Call Off Merger Plan : Price Waterhouse, Arthur Andersen Cite 'Differences'"
2988:
2981:
2848:
2791:
2596:
2461:
2410:
2199:
2048:
2043:
1928:
1505:
758:
752:
721:
639:
502:
445:
652:. The WorldCom fraud came to light just days after Andersen was convicted of wrongdoing at Enron.
611:, while some of the former partners formed a new firm in 2002 focused on tax services, now called
3041:
2816:
2591:
2073:
2038:
1972:
687:
554:
The indictment also put a spotlight on the firm's faulty audits of other companies, most notably
476:
429:
336:
308:
129:
31:
2868:
2736:
2481:
2466:
2451:
2405:
2390:
2305:
2123:
2088:
1997:
1658:
1515:
1021:
887:
853:
623:
The 2005 Supreme Court ruling theoretically left Andersen free to resume operations. However,
580:
843:
2964:
2796:
2666:
2631:
2581:
2536:
2496:
2471:
2456:
2415:
2395:
2380:
2370:
2146:
1449:
881:
559:
540:
433:
396:
271:
3002:
2828:
2621:
2556:
2521:
2491:
2260:
2255:
2068:
1914:
1501:
1322:
940:
764:
690:
which was founded in 2004 by a team of seven former partners and is headquartered in Paris
645:
332:
1136:
963:
17:
1436:
355:
with a bachelor's degree in business. That same year, at age 23, he became the youngest
3111:
2954:
2843:
2771:
2686:
2345:
2315:
2310:
2295:
2280:
2241:
2083:
2053:
1537:
Final Report of Neal Batson, Court-appointed Examiner In Re-Enron Corp., Et Al, Debtors
1511:
1212:
769:
344:
313:
696:
which acquired the rights to the company name and changed their name from WTAS in 2014
3075:
2939:
2863:
2806:
2716:
2516:
2501:
2400:
2355:
2275:
1296:
1219:
1137:"Arbitrator's Ruling Goes Against Accounting Arm: Consultants Win Battle Of Andersen"
1001:
494:
488:
160:
2918:
2833:
2801:
2696:
2561:
2526:
2365:
2340:
2335:
2330:
2320:
699:
693:
672:
612:
520:
183:
1540:. United States Bankruptcy Court, Southern District of New York. 2003. p. 61.
1083:
1535:
3034:
2888:
2838:
2566:
2541:
2441:
2360:
2350:
2265:
2022:
340:
247:
98:
1213:"Internationally Agreed Principles for Corporate Governance and the Enron Case"
321:
2903:
2781:
2746:
2711:
2641:
2420:
2375:
2300:
2270:
2063:
1951:
817:
374:
251:
88:
78:
54:
1662:
742:
True Partners Consulting, a tax consultancy founded by Arthur Andersen alumni
2853:
2786:
2721:
2701:
2681:
2651:
2636:
2616:
2601:
1585:
727:
608:
604:
468:
461:
367:
178:
173:
373:
Andersen believed education was the basis upon which the new profession of
3020:
2913:
2756:
2731:
2671:
2646:
2626:
2446:
2385:
2141:
849:
649:
596:
567:
412:
287:
267:
258:
to large corporations. By 2001, it had become one of the world's largest
243:
83:
2878:
2766:
2726:
2656:
2611:
2511:
2486:
1684:"KPMG Consulting To Acquire Andersen Consulting Units For $ 63 Million"
718:
which was founded in 2002 by a few former consultants, based in Chicago
709:
239:
197:
739:
jcba Limited which was founded by a partner from the aviation practice
2923:
2908:
2811:
2761:
2751:
2551:
1379:"Arthur Andersen's Legacy, 20 Years After Its Demise, Is Complicated"
1084:"Andersen Consulting arm wins divorce it sought from Arthur Andersen"
1006:
467:
Four hours after the arbitrator made his ruling, Arthur Andersen CEO
457:
1245:"Andersen Ex-Party Pleads Guilty, In a Significant Blow to the Firm"
512:
for shredding documents related to its audit of Enron. Although the
1856:
915:"Emotional Intelligence: Did Myers-Briggs Destroy Arthur Andersen?"
816:(3). American National Business Hall of Fame: 71–89. Archived from
2883:
2873:
2706:
2606:
2586:
2576:
2546:
2531:
2506:
1977:
883:
Final Accounting: Ambition, Greed, and the Fall of Arthur Andersen
592:
498:
416:
312:
283:
2210:
1625:"Accuracy: the irresistible rise of an achiever - Leaders League"
2858:
2676:
2571:
2436:
2151:
845:
Inside Arthur Andersen: Shifting Values, Unexpected Consequences
536:
275:
2214:
1924:
659:
Arthur Andersen LLP operated the Q Center conference center in
2156:
1022:"University of Washington: Accounting firms and organisations"
629:
624:
437:
1920:
1831:
1553:"Dolce Hotels named manager of the Q Center in St. Charles"
1578:"Our History – Q Center – The Dolce Conference Collection"
3107:
Defunct financial services companies of the United States
1879:"True Partners Consulting sues Andersen Tax for poaching"
30:
This article is about the company. For its founder, see
1476:"Supreme Court Throws Out Arthur Andersen Conviction"
796:
794:
792:
790:
1732:"An Interview with Founders of West Monroe Partners"
1297:"Ernst & Young Steps Up Push for Andersen Units"
964:"APP and Arthur Andersen Face Class-Action Lawsuits"
679:
Migration of partners and local offices to new firms
3097:
Financial services companies disestablished in 2002
3012:
2973:
2932:
2429:
2248:
2165:
2132:
2104:
2097:
2031:
1958:
223:
209:
192:
166:
155:
135:
125:
107:
71:
61:
1711:"275 Andersen employees resign to create own firm"
1224:United Nations Conference on Trade and Development
1110:"No more 'Arthur' for big Andersen firm in revamp"
1323:"Andersen UK to merge with Deloitte & Touche"
880:Toffler, Barbara Ley; Reingold, Jennifer (2004).
663:, until day-to-day management was turned over to
3092:Financial services companies established in 1913
1271:"KPMG to buy Arthur Andersen consulting firms"
708:, which was formed by former employees of the
3122:Defunct accounting firms of the United States
2226:
1936:
803:"Arthur Andersen: Challenging the Status Quo"
801:Moore, Mary Virginia; Crampton, John (2000).
8:
1806:"James Smart out at Smart Business Advisory"
1780:"Robert Half hires 760 from Arthur Andersen"
1168:"Andersen chief quits as $ 14bn claim fails"
508:On June 15, 2002, Andersen was convicted of
47:
724:which absorbed eight partners from Andersen
2233:
2219:
2211:
2101:
1943:
1929:
1921:
53:
46:
2960:Trial of Kenneth Lay and Jeffrey Skilling
1608:"Tax Firm to Revive Arthur Andersen Name"
981:Terry Greene Sterling (October 1, 2006).
325:Revenue per year in million U.S. dollars.
238:was an American accounting firm based in
1349:"Grant Thornton buys Andersen practices"
320:
1551:Menchaca, Charles (September 3, 2014).
1450:"Arthur Andersen conviction overturned"
1218:. G-24 Discussion Paper Series No. 30.
786:
532:U.S. Securities and Exchange Commission
38:. For the songwriter and composer, see
34:. For the U.S. Supreme Court case, see
983:"Executives Sentenced in Church Fraud"
941:"Reclaiming the Profession's Heritage"
734:SMART Business Advisory and Consulting
450:Andersen Worldwide Société Coopérative
1372:
1370:
523:(in the firm's legal department) and
7:
3087:Consulting firms established in 1913
3028:Enron: The Smartest Guys in the Room
1431:Arthur Andersen LLP v. United States
576:Arthur Andersen LLP v. United States
36:Arthur Andersen LLP v. United States
2173:List of management consulting firms
1233:from the original on March 4, 2011.
3117:Defunct companies based in Chicago
1754:"Navigant picks up Andersen staff"
1709:Alexander, Delroy (May 22, 2002).
1147:from the original on March 8, 2008
1135:Mitchell Martin (August 8, 2000).
810:The Journal of Business Leadership
27:1913–2002 American accounting firm
25:
2008:Information technology consulting
1917: (archived December 17, 2011)
1166:Philip Aldrick (August 8, 2000).
886:. Currency/Doubleday. p. 9.
635:United States Chamber of Commerce
454:International Chamber of Commerce
423:Andersen Consulting and Accenture
335:, and orphaned at the age of 16,
3056:
3055:
2195:
2194:
1377:Maurer, Mark (August 31, 2022).
327:Source: corporate press releases
3127:1913 establishments in Illinois
2552:Digital Convergence Corporation
2059:Certified management consultant
1404:"Andersen was WorldCom auditor"
943:. CPA Journal. February 1, 2004
595:and telecommunications company
286:and telecommunications company
1211:Cornford, Andrew (June 2004).
1186:"Arthur Andersen head resigns"
1002:"WorldCom: Too Easy, Too Late"
364:Joseph Schlitz Brewing Company
1:
2018:Risk and strategic consulting
1810:Philadelphia Business Journal
1651:"Revive Arthur Andersen Name"
962:Sara Webb (August 20, 2001).
775:Timeline of the Enron scandal
564:Baptist Foundation of Arizona
444:In 1989, Arthur Andersen and
409:Baptist Foundation of Arizona
1141:International Herald Tribune
1000:Dan Ackman (June 27, 2002).
549:Grant Thornton International
349:Kellogg School of Management
113:; 111 years ago
2899:WebChat Broadcasting System
2178:List of IT consulting firms
1734:. Bravanti. August 29, 2019
357:Certified Public Accountant
264:"Big Five" accounting firms
3143:
1353:Tampa Bay Business Journal
486:
306:
260:multinational corporations
29:
3051:
2742:NorthPoint Communications
2190:
2003:Human resource consulting
1024:. Faculty.washington.edu.
736:which absorbed some staff
448:became separate units of
139:August 31, 2002
52:
18:Arthur Andersen & Co.
2662:Interactive Intelligence
2013:Public sector consulting
1993:Environmental consulting
1983:Biotechnology consulting
1832:"ADA Millennium " About"
665:Dolce Hotels and Resorts
378:examiners of Illinois.
2119:Boston Consulting Group
1612:The Wall Street Journal
1301:The Wall Street Journal
842:Squires, Susan (2003).
353:Northwestern University
2114:McKinsey & Company
1988:Engineering consulting
706:Huron Consulting Group
510:obstruction of justice
497:in which energy giant
331:Born May 30, 1885, in
328:
318:
280:PricewaterhouseCoopers
2996:The Industry Standard
2945:Irrational exuberance
1968:Management consulting
1911:U.S. official website
1629:www.leadersleague.com
1557:Kane County Chronicle
1114:The Irish Independent
661:St. Charles, Illinois
545:Deloitte & Touche
405:Asia Pulp & Paper
324:
316:
256:professional services
151:licenses surrendered)
94:Professional services
2894:Vignette Corporation
2692:The Learning Company
2079:Fixed-price contract
1437:544 U.S. 696
1251:on September 5, 2005
1042:. September 26, 1989
716:West Monroe Partners
573:On May 31, 2005, in
159:Dissolved after the
40:Arthur Olaf Andersen
3082:Accounting scandals
2989:Conspiracy of Fools
2982:Blood on the Street
2849:Tradex Technologies
2462:Akamai Technologies
2411:Kaleil Isaza Tuzman
2049:Business networking
2044:Business consultant
1885:. February 18, 2015
1812:. December 16, 2008
1784:www.bizjournals.com
1655:Wall Street Journal
1649:Rapoport, Michael.
1606:Rapoport, Michael.
1507:Conspiracy of Fools
1383:Wall Street Journal
1172:The Daily Telegraph
987:The Washington Post
968:Wall Street Journal
759:Conspiracy of Fools
753:Accounting scandals
722:Navigant Consulting
640:Conspiracy of Fools
446:Andersen Consulting
262:and was one of the
236:Arthur Andersen LLP
225:Number of employees
49:
48:Arthur Andersen LLP
3042:Valley of the Boom
2950:Sarbanes–Oxley Act
2817:Scout Electromedia
2592:Epidemic Marketing
2124:Bain & Company
2039:Accounting network
1973:Assurance services
823:on August 13, 2010
712:office of Andersen
601:Sarbanes–Oxley Act
477:breach of contract
430:economies of scale
337:Arthur E. Andersen
329:
319:
317:Arthur E. Andersen
309:Arthur E. Andersen
292:Sarbanes–Oxley Act
229:28,000 (2002)
130:Arthur E. Andersen
32:Arthur E. Andersen
3069:
3068:
2869:USinternetworking
2737:Network Solutions
2482:Blue Coat Systems
2467:Alteon WebSystems
2452:Actua Corporation
2406:Scott D. Sullivan
2391:Michael J. Saylor
2306:Charlie Gasparino
2208:
2207:
2186:
2185:
2147:Ernst & Young
2089:Shareholder value
2074:Strategy+Business
1998:Financial adviser
1588:on April 25, 2017
1040:Los Angeles Times
893:978-0-7679-1383-6
859:978-0-13-140896-8
581:William Rehnquist
541:Ernst & Young
272:Ernst & Young
233:
232:
16:(Redirected from
3134:
3059:
3058:
2965:WorldCom scandal
2879:VA Linux Systems
2797:Redback Networks
2667:Internet America
2582:Egghead Software
2537:Cyberian Outpost
2497:Broadband Sports
2457:Airspan Networks
2416:Julie Wainwright
2396:Jeffrey Skilling
2381:Stephan Paternot
2235:
2228:
2221:
2212:
2198:
2197:
2102:
1945:
1938:
1931:
1922:
1898:
1897:
1892:
1890:
1883:Chicago Business
1875:
1869:
1868:
1866:
1864:
1855:. Archived from
1849:
1843:
1842:
1840:
1838:
1828:
1822:
1821:
1819:
1817:
1802:
1796:
1795:
1793:
1791:
1776:
1770:
1769:
1767:
1765:
1758:Chicago Business
1750:
1744:
1743:
1741:
1739:
1728:
1722:
1721:
1719:
1717:
1706:
1700:
1699:
1697:
1695:
1680:
1674:
1673:
1671:
1669:
1646:
1640:
1639:
1637:
1635:
1621:
1615:
1604:
1598:
1597:
1595:
1593:
1584:. Archived from
1574:
1568:
1567:
1565:
1563:
1548:
1542:
1541:
1532:
1526:
1525:
1502:Eichenwald, Kurt
1498:
1492:
1491:
1489:
1487:
1472:
1466:
1465:
1463:
1461:
1446:
1440:
1434:
1426:
1420:
1419:
1417:
1415:
1400:
1394:
1393:
1391:
1389:
1374:
1365:
1364:
1362:
1360:
1345:
1339:
1338:
1336:
1334:
1329:. April 10, 2002
1319:
1313:
1312:
1310:
1308:
1293:
1287:
1286:
1284:
1282:
1267:
1261:
1260:
1258:
1256:
1247:. Archived from
1241:
1235:
1234:
1232:
1217:
1208:
1202:
1201:
1199:
1197:
1192:. August 8, 2000
1182:
1176:
1175:
1163:
1157:
1156:
1154:
1152:
1132:
1126:
1125:
1123:
1121:
1106:
1100:
1099:
1097:
1095:
1090:. August 7, 2000
1080:
1074:
1073:
1071:
1069:
1058:
1052:
1051:
1049:
1047:
1032:
1026:
1025:
1018:
1012:
1011:
997:
991:
990:
978:
972:
971:
959:
953:
952:
950:
948:
937:
931:
930:
928:
926:
911:
905:
904:
902:
900:
877:
871:
870:
868:
866:
839:
833:
832:
830:
828:
822:
807:
798:
560:Sunbeam Products
556:Waste Management
503:accounting fraud
434:Price Waterhouse
419:, among others.
401:Waste Management
397:Sunbeam Products
218:
146:
144:
121:
119:
114:
57:
50:
21:
3142:
3141:
3137:
3136:
3135:
3133:
3132:
3131:
3102:Corporate crime
3072:
3071:
3070:
3065:
3047:
3013:Broadcast media
3008:
3003:The PayPal Wars
2969:
2928:
2622:Global Crossing
2557:Digital Insight
2522:Cobalt Networks
2492:Books-A-Million
2477:Arthur Andersen
2425:
2261:Marc Andreessen
2256:Daniel Aegerter
2244:
2239:
2209:
2204:
2182:
2161:
2128:
2093:
2069:Consulting firm
2027:
1960:
1954:
1949:
1915:Wayback Machine
1907:
1902:
1901:
1888:
1886:
1877:
1876:
1872:
1862:
1860:
1859:on July 3, 2015
1853:"The jcba team"
1851:
1850:
1846:
1836:
1834:
1830:
1829:
1825:
1815:
1813:
1804:
1803:
1799:
1789:
1787:
1778:
1777:
1773:
1763:
1761:
1752:
1751:
1747:
1737:
1735:
1730:
1729:
1725:
1715:
1713:
1708:
1707:
1703:
1693:
1691:
1690:. June 26, 2002
1682:
1681:
1677:
1667:
1665:
1648:
1647:
1643:
1633:
1631:
1623:
1622:
1618:
1605:
1601:
1591:
1589:
1576:
1575:
1571:
1561:
1559:
1550:
1549:
1545:
1534:
1533:
1529:
1522:
1500:
1499:
1495:
1485:
1483:
1474:
1473:
1469:
1459:
1457:
1448:
1447:
1443:
1428:
1427:
1423:
1413:
1411:
1410:. June 26, 2002
1408:Chicago Tribune
1402:
1401:
1397:
1387:
1385:
1376:
1375:
1368:
1358:
1356:
1355:. June 10, 2002
1347:
1346:
1342:
1332:
1330:
1321:
1320:
1316:
1306:
1304:
1303:. April 2, 2002
1295:
1294:
1290:
1280:
1278:
1269:
1268:
1264:
1254:
1252:
1243:
1242:
1238:
1230:
1215:
1210:
1209:
1205:
1195:
1193:
1190:The Independent
1184:
1183:
1179:
1165:
1164:
1160:
1150:
1148:
1134:
1133:
1129:
1119:
1117:
1116:. March 6, 2001
1108:
1107:
1103:
1093:
1091:
1082:
1081:
1077:
1067:
1065:
1060:
1059:
1055:
1045:
1043:
1034:
1033:
1029:
1020:
1019:
1015:
999:
998:
994:
980:
979:
975:
961:
960:
956:
946:
944:
939:
938:
934:
924:
922:
913:
912:
908:
898:
896:
894:
879:
878:
874:
864:
862:
860:
841:
840:
836:
826:
824:
820:
805:
800:
799:
788:
783:
765:Corporate abuse
749:
681:
646:Kurt Eichenwald
621:
589:
491:
485:
425:
384:
333:Plano, Illinois
326:
311:
305:
300:
226:
213:
205:
201:
188:
142:
140:
117:
115:
112:
103:
43:
28:
23:
22:
15:
12:
11:
5:
3140:
3138:
3130:
3129:
3124:
3119:
3114:
3109:
3104:
3099:
3094:
3089:
3084:
3074:
3073:
3067:
3066:
3064:
3063:
3052:
3049:
3048:
3046:
3045:
3038:
3031:
3024:
3016:
3014:
3010:
3009:
3007:
3006:
2999:
2992:
2985:
2977:
2975:
2971:
2970:
2968:
2967:
2962:
2957:
2955:Telecoms crash
2952:
2947:
2942:
2936:
2934:
2930:
2929:
2927:
2926:
2921:
2916:
2911:
2906:
2901:
2896:
2891:
2886:
2881:
2876:
2871:
2866:
2861:
2856:
2851:
2846:
2844:TIBCO Software
2841:
2836:
2831:
2826:
2825:
2824:
2814:
2809:
2804:
2799:
2794:
2789:
2784:
2779:
2774:
2772:PLX Technology
2769:
2764:
2759:
2754:
2749:
2744:
2739:
2734:
2729:
2724:
2719:
2714:
2709:
2704:
2699:
2694:
2689:
2687:lastminute.com
2684:
2679:
2674:
2669:
2664:
2659:
2654:
2649:
2644:
2639:
2634:
2629:
2624:
2619:
2614:
2609:
2604:
2599:
2594:
2589:
2584:
2579:
2574:
2569:
2564:
2559:
2554:
2549:
2544:
2539:
2534:
2529:
2524:
2519:
2514:
2509:
2504:
2499:
2494:
2489:
2484:
2479:
2474:
2469:
2464:
2459:
2454:
2449:
2444:
2439:
2433:
2431:
2427:
2426:
2424:
2423:
2418:
2413:
2408:
2403:
2398:
2393:
2388:
2383:
2378:
2373:
2368:
2363:
2358:
2353:
2348:
2346:Timothy Koogle
2343:
2338:
2333:
2328:
2323:
2318:
2316:Alan Greenspan
2313:
2311:Richard Grasso
2308:
2303:
2298:
2296:Bernard Ebbers
2293:
2288:
2286:Cynthia Cooper
2283:
2281:James H. Clark
2278:
2273:
2268:
2263:
2258:
2252:
2250:
2246:
2245:
2242:Dot-com bubble
2240:
2238:
2237:
2230:
2223:
2215:
2206:
2205:
2203:
2202:
2191:
2188:
2187:
2184:
2183:
2181:
2180:
2175:
2169:
2167:
2163:
2162:
2160:
2159:
2154:
2149:
2144:
2138:
2136:
2130:
2129:
2127:
2126:
2121:
2116:
2110:
2108:
2099:
2095:
2094:
2092:
2091:
2086:
2084:MECE principle
2081:
2076:
2071:
2066:
2061:
2056:
2054:Case interview
2051:
2046:
2041:
2035:
2033:
2029:
2028:
2026:
2025:
2020:
2015:
2010:
2005:
2000:
1995:
1990:
1985:
1980:
1975:
1970:
1964:
1962:
1956:
1955:
1950:
1948:
1947:
1940:
1933:
1925:
1919:
1918:
1906:
1905:External links
1903:
1900:
1899:
1870:
1844:
1823:
1797:
1786:. May 24, 2002
1771:
1760:. May 30, 2002
1745:
1723:
1701:
1675:
1641:
1616:
1599:
1569:
1543:
1527:
1520:
1512:Broadway Books
1493:
1467:
1456:. May 31, 2005
1441:
1421:
1395:
1366:
1340:
1314:
1288:
1262:
1236:
1226:. p. 30.
1203:
1177:
1158:
1127:
1101:
1075:
1053:
1027:
1013:
992:
973:
954:
932:
906:
892:
872:
858:
852:. p. 28.
834:
785:
784:
782:
779:
778:
777:
772:
770:David J. Lesar
767:
762:
755:
748:
745:
744:
743:
740:
737:
731:
725:
719:
713:
703:
697:
691:
680:
677:
620:
617:
588:
585:
493:Following the
487:Main article:
484:
481:
424:
421:
383:
380:
345:Allis-Chalmers
307:Main article:
304:
301:
299:
296:
242:that provided
231:
230:
227:
224:
221:
220:
211:
207:
206:
203:
196:
194:
190:
189:
187:
186:
181:
176:
170:
168:
164:
163:
157:
153:
152:
137:
133:
132:
127:
123:
122:
109:
105:
104:
102:
101:
96:
91:
86:
81:
75:
73:
69:
68:
63:
59:
58:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
3139:
3128:
3125:
3123:
3120:
3118:
3115:
3113:
3110:
3108:
3105:
3103:
3100:
3098:
3095:
3093:
3090:
3088:
3085:
3083:
3080:
3079:
3077:
3062:
3054:
3053:
3050:
3044:
3043:
3039:
3037:
3036:
3032:
3030:
3029:
3025:
3023:
3022:
3018:
3017:
3015:
3011:
3005:
3004:
3000:
2998:
2997:
2993:
2991:
2990:
2986:
2984:
2983:
2979:
2978:
2976:
2972:
2966:
2963:
2961:
2958:
2956:
2953:
2951:
2948:
2946:
2943:
2941:
2940:Enron scandal
2938:
2937:
2935:
2931:
2925:
2922:
2920:
2917:
2915:
2912:
2910:
2907:
2905:
2902:
2900:
2897:
2895:
2892:
2890:
2887:
2885:
2882:
2880:
2877:
2875:
2872:
2870:
2867:
2865:
2864:United Online
2862:
2860:
2857:
2855:
2852:
2850:
2847:
2845:
2842:
2840:
2837:
2835:
2832:
2830:
2827:
2823:
2820:
2819:
2818:
2815:
2813:
2810:
2808:
2807:Ritmoteca.com
2805:
2803:
2800:
2798:
2795:
2793:
2790:
2788:
2785:
2783:
2780:
2778:
2775:
2773:
2770:
2768:
2765:
2763:
2760:
2758:
2755:
2753:
2750:
2748:
2745:
2743:
2740:
2738:
2735:
2733:
2730:
2728:
2725:
2723:
2720:
2718:
2717:MicroStrategy
2715:
2713:
2710:
2708:
2705:
2703:
2700:
2698:
2695:
2693:
2690:
2688:
2685:
2683:
2680:
2678:
2675:
2673:
2670:
2668:
2665:
2663:
2660:
2658:
2655:
2653:
2650:
2648:
2645:
2643:
2640:
2638:
2635:
2633:
2630:
2628:
2625:
2623:
2620:
2618:
2615:
2613:
2610:
2608:
2605:
2603:
2600:
2598:
2595:
2593:
2590:
2588:
2585:
2583:
2580:
2578:
2575:
2573:
2570:
2568:
2565:
2563:
2560:
2558:
2555:
2553:
2550:
2548:
2545:
2543:
2540:
2538:
2535:
2533:
2530:
2528:
2525:
2523:
2520:
2518:
2515:
2513:
2510:
2508:
2505:
2503:
2502:Broadcast.com
2500:
2498:
2495:
2493:
2490:
2488:
2485:
2483:
2480:
2478:
2475:
2473:
2470:
2468:
2465:
2463:
2460:
2458:
2455:
2453:
2450:
2448:
2445:
2443:
2440:
2438:
2435:
2434:
2432:
2428:
2422:
2419:
2417:
2414:
2412:
2409:
2407:
2404:
2402:
2401:Eliot Spitzer
2399:
2397:
2394:
2392:
2389:
2387:
2384:
2382:
2379:
2377:
2374:
2372:
2371:Kevin O'Leary
2369:
2367:
2364:
2362:
2359:
2357:
2356:Arthur Levitt
2354:
2352:
2349:
2347:
2344:
2342:
2339:
2337:
2334:
2332:
2329:
2327:
2324:
2322:
2319:
2317:
2314:
2312:
2309:
2307:
2304:
2302:
2299:
2297:
2294:
2292:
2289:
2287:
2284:
2282:
2279:
2277:
2276:Henry Blodget
2274:
2272:
2269:
2267:
2264:
2262:
2259:
2257:
2254:
2253:
2251:
2247:
2243:
2236:
2231:
2229:
2224:
2222:
2217:
2216:
2213:
2201:
2193:
2192:
2189:
2179:
2176:
2174:
2171:
2170:
2168:
2164:
2158:
2155:
2153:
2150:
2148:
2145:
2143:
2140:
2139:
2137:
2135:
2131:
2125:
2122:
2120:
2117:
2115:
2112:
2111:
2109:
2107:
2103:
2100:
2096:
2090:
2087:
2085:
2082:
2080:
2077:
2075:
2072:
2070:
2067:
2065:
2062:
2060:
2057:
2055:
2052:
2050:
2047:
2045:
2042:
2040:
2037:
2036:
2034:
2030:
2024:
2021:
2019:
2016:
2014:
2011:
2009:
2006:
2004:
2001:
1999:
1996:
1994:
1991:
1989:
1986:
1984:
1981:
1979:
1976:
1974:
1971:
1969:
1966:
1965:
1963:
1957:
1953:
1946:
1941:
1939:
1934:
1932:
1927:
1926:
1923:
1916:
1912:
1909:
1908:
1904:
1896:
1884:
1880:
1874:
1871:
1858:
1854:
1848:
1845:
1833:
1827:
1824:
1811:
1807:
1801:
1798:
1785:
1781:
1775:
1772:
1759:
1755:
1749:
1746:
1733:
1727:
1724:
1712:
1705:
1702:
1689:
1685:
1679:
1676:
1664:
1660:
1656:
1652:
1645:
1642:
1630:
1626:
1620:
1617:
1613:
1609:
1603:
1600:
1587:
1583:
1579:
1573:
1570:
1558:
1554:
1547:
1544:
1539:
1538:
1531:
1528:
1523:
1521:0-7679-1179-2
1517:
1513:
1509:
1508:
1503:
1497:
1494:
1481:
1477:
1471:
1468:
1455:
1451:
1445:
1442:
1438:
1433:
1432:
1425:
1422:
1409:
1405:
1399:
1396:
1384:
1380:
1373:
1371:
1367:
1354:
1350:
1344:
1341:
1328:
1324:
1318:
1315:
1302:
1298:
1292:
1289:
1277:. May 8, 2002
1276:
1272:
1266:
1263:
1250:
1246:
1240:
1237:
1229:
1225:
1221:
1220:New York City
1214:
1207:
1204:
1191:
1187:
1181:
1178:
1173:
1169:
1162:
1159:
1146:
1142:
1138:
1131:
1128:
1115:
1111:
1105:
1102:
1089:
1085:
1079:
1076:
1063:
1057:
1054:
1041:
1037:
1031:
1028:
1023:
1017:
1014:
1009:
1008:
1003:
996:
993:
988:
984:
977:
974:
969:
965:
958:
955:
942:
936:
933:
921:. May 3, 2011
920:
916:
910:
907:
895:
889:
885:
884:
876:
873:
861:
855:
851:
847:
846:
838:
835:
819:
815:
811:
804:
797:
795:
793:
791:
787:
780:
776:
773:
771:
768:
766:
763:
761:
760:
756:
754:
751:
750:
746:
741:
738:
735:
732:
729:
726:
723:
720:
717:
714:
711:
707:
704:
701:
698:
695:
692:
689:
686:
685:
684:
678:
676:
674:
669:
666:
662:
657:
653:
651:
647:
643:
641:
636:
631:
626:
618:
616:
614:
610:
606:
602:
598:
594:
586:
584:
582:
578:
577:
571:
569:
565:
561:
557:
552:
550:
546:
542:
538:
533:
528:
526:
522:
518:
515:
514:Supreme Court
511:
506:
504:
500:
496:
490:
489:Enron scandal
483:Enron scandal
482:
480:
478:
473:
470:
465:
463:
459:
455:
451:
447:
442:
439:
435:
431:
422:
420:
418:
415:, as well as
414:
410:
406:
402:
398:
392:
388:
381:
379:
376:
371:
369:
365:
360:
359:in Illinois.
358:
354:
350:
346:
342:
338:
334:
323:
315:
310:
302:
297:
295:
293:
289:
285:
281:
277:
273:
269:
265:
261:
257:
253:
249:
245:
241:
237:
228:
222:
216:
212:
208:
199:
195:
191:
185:
182:
180:
177:
175:
172:
171:
169:
165:
162:
161:Enron scandal
158:
154:
150:
138:
134:
131:
128:
124:
110:
106:
100:
97:
95:
92:
90:
87:
85:
82:
80:
77:
76:
74:
70:
67:
64:
60:
56:
51:
45:
41:
37:
33:
19:
3040:
3033:
3026:
3019:
3001:
2994:
2987:
2980:
2974:Publications
2919:World Online
2834:theGlobe.com
2802:Register.com
2697:Liquid Audio
2527:Commerce One
2476:
2366:PayPal Mafia
2341:Gerry Kearby
2336:Howard Jonas
2331:Jeff Hawkins
2321:Jack Grubman
1894:
1887:. Retrieved
1882:
1873:
1861:. Retrieved
1857:the original
1847:
1835:. Retrieved
1826:
1814:. Retrieved
1809:
1800:
1788:. Retrieved
1783:
1774:
1762:. Retrieved
1757:
1748:
1736:. Retrieved
1726:
1714:. Retrieved
1704:
1692:. Retrieved
1687:
1678:
1668:December 15,
1666:. Retrieved
1654:
1644:
1634:November 26,
1632:. Retrieved
1628:
1619:
1611:
1602:
1590:. Retrieved
1586:the original
1581:
1572:
1560:. Retrieved
1556:
1546:
1536:
1530:
1506:
1496:
1484:. Retrieved
1479:
1470:
1458:. Retrieved
1453:
1444:
1439: (2005).
1429:
1424:
1412:. Retrieved
1407:
1398:
1386:. Retrieved
1382:
1357:. Retrieved
1352:
1343:
1331:. Retrieved
1327:The Guardian
1326:
1317:
1305:. Retrieved
1300:
1291:
1279:. Retrieved
1274:
1265:
1253:. Retrieved
1249:the original
1239:
1206:
1194:. Retrieved
1189:
1180:
1171:
1161:
1149:. Retrieved
1140:
1130:
1118:. Retrieved
1113:
1104:
1092:. Retrieved
1087:
1078:
1066:. Retrieved
1056:
1044:. Retrieved
1039:
1030:
1016:
1005:
995:
986:
976:
967:
957:
945:. Retrieved
935:
923:. Retrieved
918:
909:
897:. Retrieved
882:
875:
863:. Retrieved
844:
837:
825:. Retrieved
818:the original
813:
809:
757:
700:BearingPoint
694:Andersen Tax
682:
673:Andersen Tax
670:
658:
654:
638:
622:
613:Andersen Tax
590:
574:
572:
553:
530:Because the
529:
525:David Duncan
521:Nancy Temple
507:
495:2001 scandal
492:
474:
466:
443:
426:
393:
389:
385:
372:
361:
330:
266:(along with
248:tax advising
235:
234:
219: (2002)
193:Headquarters
184:Andersen Tax
99:Tax advising
62:Company type
44:
3035:Startup.com
2889:VerticalNet
2839:Think Tools
2567:DoubleClick
2542:CyberRebate
2442:360networks
2361:Mary Meeker
2351:Kenneth Lay
2326:Josh Harris
2266:Bob Bernard
2023:Tax advisor
1816:January 30,
1790:January 18,
1764:January 30,
1738:January 30,
1716:December 6,
1694:January 30,
1486:November 4,
1460:November 4,
1454:www.cnn.com
1414:January 30,
1359:January 30,
1333:January 30,
1307:January 30,
1281:January 30,
1255:February 4,
1196:January 30,
1120:January 30,
1094:January 30,
1068:January 30,
1064:. Trans-Lex
947:January 30,
925:January 30,
644:journalist
341:comptroller
217:9.3 billion
3076:Categories
2782:Pseudo.com
2747:Palm, Inc.
2712:MarchFirst
2642:HomeGrocer
2632:Handspring
2421:Jerry Yang
2376:Jason Olim
2301:David Filo
2271:Jeff Bezos
2064:Consultant
1952:Consulting
1046:August 17,
781:References
382:Reputation
375:accounting
254:and other
252:consulting
200:, Illinois
143:2002-08-31
89:Consulting
79:Accounting
2854:Transmeta
2792:Razorfish
2787:Radvision
2722:Net2Phone
2702:LookSmart
2682:Kozmo.com
2652:InfoSpace
2637:Healtheon
2617:GeoCities
2602:Flooz.com
2517:CMGI Inc.
2430:Companies
2291:Bob Davis
1961:expertise
1959:Areas of
1663:0099-9660
1592:April 24,
1562:April 24,
899:March 15,
728:Protiviti
609:Protiviti
605:Accenture
469:Jim Wadia
462:Accenture
368:Milwaukee
294:of 2002.
179:Protiviti
174:Accenture
167:Successor
3061:Category
3021:e-Dreams
2914:WorldCom
2904:Websense
2757:Pets.com
2732:Netscape
2672:iVillage
2647:Infoseek
2627:govWorks
2447:AboveNet
2386:Jim Rutt
2200:Category
2142:Deloitte
2134:Big Four
1582:Q Center
1504:(2005).
1228:Archived
1145:Archived
919:CBS News
850:FT Press
747:See also
688:Accuracy
650:WorldCom
597:Worldcom
587:Collapse
568:WorldCom
517:reversed
413:WorldCom
303:Founding
288:WorldCom
268:Deloitte
244:auditing
84:Auditing
72:Industry
2933:History
2777:Prodigy
2767:Pixelon
2727:NetBank
2657:Inktomi
2612:Gadzoox
2512:Chemdex
2487:Boo.com
1913:at the
1863:July 2,
1837:July 2,
1480:NPR.org
865:July 8,
710:Chicago
298:History
240:Chicago
210:Revenue
198:Chicago
141: (
136:Defunct
126:Founder
116: (
108:Founded
66:Private
2924:Yahoo!
2909:Webvan
2812:Savvis
2762:PFSweb
2752:PayPal
2597:Excite
2562:Divine
2472:Amazon
2249:People
2166:Others
2032:Others
1889:May 3,
1661:
1614:, 2014
1518:
1482:. 2005
1435:,
1388:May 9,
1151:May 5,
1007:Forbes
890:
856:
827:May 5,
619:Demise
562:, the
458:escrow
407:, the
3112:Enron
2884:Verio
2874:UUNET
2829:Terra
2707:Lycos
2607:Freei
2587:Enron
2577:eGain
2547:Digex
2532:Covad
2507:CDNow
2098:Lists
1978:Audit
1231:(PDF)
1216:(PDF)
821:(PDF)
806:(PDF)
593:Enron
499:Enron
417:Enron
284:Enron
2859:uBid
2822:modo
2677:iWon
2572:eBay
2437:3Com
2152:KPMG
1891:2021
1865:2015
1839:2015
1818:2024
1792:2023
1766:2024
1740:2024
1718:2023
1696:2024
1670:2015
1659:ISSN
1636:2020
1594:2017
1564:2017
1516:ISBN
1488:2018
1462:2018
1416:2024
1390:2023
1361:2024
1335:2024
1309:2024
1283:2024
1257:2006
1198:2024
1153:2008
1122:2024
1096:2024
1070:2024
1048:2013
949:2024
927:2024
901:2019
888:ISBN
867:2014
854:ISBN
829:2008
607:and
566:and
547:and
537:KPMG
278:and
276:KPMG
215:US$
204:U.S.
156:Fate
118:1913
111:1913
2157:PwC
2106:MBB
1688:CRN
1275:CBC
1088:CNN
630:NPR
625:CNN
438:IBM
366:of
351:at
343:of
149:CPA
3078::
1893:.
1881:.
1808:.
1782:.
1756:.
1686:.
1657:.
1653:.
1627:.
1610:,
1580:.
1555:.
1514:.
1510:.
1478:.
1452:.
1406:.
1381:.
1369:^
1351:.
1325:.
1299:.
1273:.
1222::
1188:.
1170:.
1143:.
1139:.
1112:.
1086:.
1038:.
1004:.
985:.
966:.
917:.
848:.
814:11
812:.
808:.
789:^
615:.
570:.
558:,
543:,
539:,
432:,
411:,
403:,
399:,
274:,
270:,
250:,
246:,
202:,
2234:e
2227:t
2220:v
1944:e
1937:t
1930:v
1867:.
1841:.
1820:.
1794:.
1768:.
1742:.
1720:.
1698:.
1672:.
1638:.
1596:.
1566:.
1524:.
1490:.
1464:.
1418:.
1392:.
1363:.
1337:.
1311:.
1285:.
1259:.
1200:.
1174:.
1155:.
1124:.
1098:.
1072:.
1050:.
1010:.
989:.
970:.
951:.
929:.
903:.
869:.
831:.
642:,
147:(
145:)
120:)
42:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
