Long-Run Career Consequences for Andersen's Putative Partners

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2018-12-01 DOI:10.2308/AAHJ-10620

R. Sellers, T. Fogarty

引用次数: 1

Abstract

The sudden collapse of Arthur Andersen & Co. (Andersen) in 2001–2002 altered the careers of many professionals who were employed by that international accounting firm. Now that many years have passed since that event, some long-run consequences can be quantified. This paper examines the subsequent careers of 267 managers employed by Andersen at that time in seven Midwestern U.S. cities. Benchmarking these results against similarly situated individuals at another large firm, we conclude that ex-Andersen managers were much less likely to continue in large firm employment, stay in public accounting, or achieve partnership status in the profession. However, the professional networks maintained by ex-Andersen people many years after that firm's collapse appear as strong as that of the control sample. Data Availability: Data are available from the first author upon request.

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Andersen假定合伙人的长期职业后果

2001-2002年，安达信会计师事务所(Arthur Andersen & Co.)突然倒闭，改变了这家国际会计师事务所许多专业人士的职业生涯。现在距离那次事件已经过去了许多年，一些长期后果可以量化。本文考察了当时安达信在美国中西部七个城市雇用的267名经理的职业生涯。将这些结果与另一家大公司类似情况的个人进行对比，我们得出结论，前安达信经理继续在大公司工作、留在公共会计部门或在该行业取得合伙人地位的可能性要小得多。然而，在安达信倒闭多年后，前安达信员工维持的职业网络似乎与对照样本一样强大。数据可用性:数据可根据要求从第一作者处获得。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.