How New Computing Technology Reformed the Audit Profession

Abstract : This paper describes how the audit profession went through a paradigm restructuring itself, by taking advantage of ICT, which led to a wave of mergers from 1987 to 1998. The paper also presents two cases of fraud; the Kreuger and the Enron affairs. The latter led to the conviction of Arthur Andersen for obstruction of justice, which resulted in the termination of the company’s activities, due to lack of confidence.
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John Impagliazzo; Per Lundin; Benkt Wangler. 3rd History of Nordic Computing (HiNC), Oct 2010, Stockholm, Sweden. Springer, IFIP Advances in Information and Communication Technology, AICT-350, pp.108-116, 2011, History of Nordic Computing 3. 〈10.1007/978-3-642-23315-9_13〉
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Bjørn Jacobsen. How New Computing Technology Reformed the Audit Profession. John Impagliazzo; Per Lundin; Benkt Wangler. 3rd History of Nordic Computing (HiNC), Oct 2010, Stockholm, Sweden. Springer, IFIP Advances in Information and Communication Technology, AICT-350, pp.108-116, 2011, History of Nordic Computing 3. 〈10.1007/978-3-642-23315-9_13〉. 〈hal-01564642〉

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