Nigrini, Mark J. - In: Review of Accounting and Finance 4 (2005) 1, pp. 92-110
In 2001 Enron filed amended financial statements setting off a chain of events starting with its bankruptcy filing and including the conviction of Arthur Andersen for obstruction of justice. The end of 2001 and the first half of 2002 included a heightened level of publicity for the accounting...