ترجمة الباب الأول والثاني والثالث من كتاب Inside Arthur Andersen Shifting Values ,Unexpected-Consequences BY:SUSAN E .SQUIRES CYNTHIA J.SMITH LORNA McDOUGALL WILLIAM R.YEACK داخل شركة آرثر أندرسن - تغير القيم - عواقب غير متوقعة

Abstract

Arthur Andersn firm for auditing is an American holding firm was established in 1913 by ArhturAndersn ,formerly one of the five big accounting firm,. The number of employees in the past 25000 in the United States ,and 58000 all over the world. In 2002 the company voluntarily handed her licenses to practice the profession as chartered accountants in the United States ,after being convicted of criminal charges related to the treatment audit of Enron firm. Which went bankrupt in 2001 resulting in the loss of Arthur to its employees and clients, its known that the accounting profession is influenced and influenced by the environment in which you work. The collapse of Arthur Andersn is one of models of collapse of morality in professional field.