Persistent Link:
http://hdl.handle.net/10150/244513
Title:
An Examination of Ex-Arthur Andersen Clients: Where Are They Now?
Author:
Pina, Gabrielle Marie
Issue Date:
May-2012
Publisher:
The University of Arizona.
Rights:
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.
Abstract:
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.
Type:
text; Electronic Thesis
Degree Name:
B.S.B.A.
Degree Level:
bachelors
Degree Program:
Honors College; Accounting
Degree Grantor:
University of Arizona

Full metadata record

DC FieldValue Language
dc.language.isoenen_US
dc.titleAn Examination of Ex-Arthur Andersen Clients: Where Are They Now?en_US
dc.creatorPina, Gabrielle Marieen_US
dc.contributor.authorPina, Gabrielle Marieen_US
dc.date.issued2012-05-
dc.publisherThe University of Arizona.en_US
dc.rightsCopyright © 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.en_US
dc.description.abstractIn 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.en_US
dc.typetexten_US
dc.typeElectronic Thesisen_US
thesis.degree.nameB.S.B.A.en_US
thesis.degree.levelbachelorsen_US
thesis.degree.disciplineHonors Collegeen_US
thesis.degree.disciplineAccountingen_US
thesis.degree.grantorUniversity of Arizonaen_US
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