Preface. 1. Beginning of the End. All-Night Shredding. Growing Storm. Enron. Arthur Andersen. Andersen on Trial. In Search of an Explanation: Culture of Greed or Culture Change. References.
2. Honest Beginnings. Founding Father, Founding Values. Think Straight, Talk Straight. Ensuring a Quality Workforce. The Andersen Partnership. The Making of a Myth. Arthur E Andersen's Legacies. References.
Growth before the Storm. Growth. Leonard Paul Spacek. Expansion. Consulting. Balancing Flexibility with Control. References.
3. Losing Control. Control by Division. Division Allegiance and Individual Success. Balancing Unity and Division. Outside Threat. Consulting to the Rescue. References.
4. Consulting Revolution. Consulting Challenge. Shifting Values. Consulting Revolt--Consulting Coup. Conflict of Interest. References.
5. Sales Culture. The Partner Purge of. Building a Power Base. Building External Power--Building Client Relationships. The Second Consulting Revolution. Shifting Values. References.
6. Mistakes in Judgment. Conflicts of Interest and the SEC. Baptist Foundation of Arizona. Sunbeam Corporation. Waste Management, Inc. Risk Management. Errors in Judgment at Enron. Indictment and Trial. References.
7. Unraveling. Other Side of the World--An Inside Perspective from Asia. Offices Began Slipping Away--An Inside Perspective from Europe. Unraveling--An Inside Perspective from the Midwestern U.S. Closing Up Shop. References.
8. Will Anything Really Change? Regulating the Accounting Industry. Securities and Exchange Commission. Highlights of the Sarbanes-Oxley Corporate Reform Act of. Public Company Accounting Oversight Board. New Financial Accounting Standards Board Rules. Establishing the Public Company Accounting Oversight Board. Backsliding. References.
9. Conclusions: Andersen and Conflicts in the Public Accounting System. The First Twists--Partner Independence. Another Turn--The Effects of Growth. Impact of Consulting Services. Andersen Adopts a Sales Culture. Culture Change. Wake-Up Call. References.
Index.