200,161 research outputs found
AUDIT FIRM REPUTATION, AUDITOR SWITCHES, AND CLIENT STOCK PRICE REACTIONS: THE ANDERSEN EXPERIENCE
No full textThe financial scandal surrounding the collapse of Enron caused erosion in the reputation of its auditor, Andersen, leading to concerns about Andersen’s ability to continue in existence and ultimately its demise. In this paper we investigate the timing of switch by former Andersen’s clients. We find that the timing of the switch is related to variables hypothesized to be associated with the cost of switch. Specifically these are client size, auditor industry specialization, provision of non-audit services, auditor tenure, quality of earnings and financial distress In addition we find that clients with the greatest market losses attributable to disclosures pertaining to Andersen’s audit of Enron, and strongest corporate governance were more likely to switch early, while those with the strongest ties to Andersen were more likely to delay switching. We also find that clients switching from Andersen experienced positive abnormal returns during the three-day window surrounding the announcement. Importantly we find this positive return to be greater for clients with greater prior losses.Auditor Reputation, Auditor Change, Arthur Andersen, Enron
129. Spectacles owned by C. E. (Naomi) Andersen of Gunnison, Utah
No full textPhotographs of and document for a pair of spectacles owned by C. E. (Naomi) Andersen of Gunnison, Utah. History unknow
124. Gloves owned by Mrs. C. E. (Naomi) Andersen of Gunnison, Utah
No full textPhotograph of and document for a pair of gloves (mittens) owned by Mrs. C. E. (Naomi) Andersen of Gunnison, Utah. Given by Brigham Young in 1858 to the owner\u27s grandfather, Thomas C. Haddon (Brigham Young\u27s gardener
Martin Andersen Nexø
No full textThis is a short presentation of the main works of the Danish author Martin Andersen Nexø
128. Prince Albert coat owned by C. E. (Naomi) Andersen of Gunnison, Utah
No full textPhotographs of and document for a Prince Albert coat owned by C. E. (Naomi) Andersen of Gunnison, Utah. Estimated to date from the 1870s, but history unknow
130. Top hat owned by C. E. (Naomi) Andersen of Gunnison, Utah
No full textPhotographs of and document for a top hat owned by C. E. (Naomi) Andersen of Gunnison, Utah. Estimated to date from the 1870s, but history unknow
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The Art and Science of Woodturning : A Year in Exploration
No full textWoodturner, artist, and scientist, Claudia Andersen, describes various anatomical features of wood, from the differences between softwoods and hardwoods to the various types of spalting. Over the past year, they have learned and developed their skills in woodturning. In this project, they accompany one woodturned piece with a description of the relevant anatomical feature or phenomenon present in the wood and address how they must adapt their technique to create the piece
125. Sunbonnet owned by C. E. (Naomi) Andersen of Gunnison, Utah
No full textPhotograph of and document for a sunbonnet owned by C. E. (Naomi) Andersen of Gunnison, Utah. Belonged to the Martin Benson family, probably his wife\u27s. Benson came to Utah in 1857. Probably dates from 1860s or 1870
127. Shawl owned by C. E. (Naomi) Andersen of Gunnison, Utah
No full textPhotograph of and document for a shawl owned by C. E. (Naomi) Andersen of Gunnison, Utah. Estimated to date from about 1860, it belonged to the owner\u27s great-aunt, Susan Cherry, and brought to Englan
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