How New Computing Technology Reformed the Audit Profession
BB Jacobsen - History of Nordic Computing 3: Third IFIP WG 9.7 …, 2011 - Springer
BB Jacobsen
History of Nordic Computing 3: Third IFIP WG 9.7 Conference, HiNC 3, Stockholm …, 2011•SpringerThis paper describes how the audit profession went through a paradigm restructuring itself,
by taking advantage of ICT, which led to a wave of mergers from 1987 to 1998. The paper
also presents two cases of fraud; the Kreuger and the Enron affairs. The latter led to the
conviction of Arthur Andersen for obstruction of justice, which resulted in the termination of
the company's activities, due to lack of confidence.
by taking advantage of ICT, which led to a wave of mergers from 1987 to 1998. The paper
also presents two cases of fraud; the Kreuger and the Enron affairs. The latter led to the
conviction of Arthur Andersen for obstruction of justice, which resulted in the termination of
the company's activities, due to lack of confidence.
Abstract
This paper describes how the audit profession went through a paradigm restructuring itself, by taking advantage of ICT, which led to a wave of mergers from 1987 to 1998. The paper also presents two cases of fraud; the Kreuger and the Enron affairs. The latter led to the conviction of Arthur Andersen for obstruction of justice, which resulted in the termination of the company’s activities, due to lack of confidence.
Springer
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