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Keywords: Andersen
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 33–60.
Published: 01 February 2013
...Steven F. Cahan; Paul K. Chaney; Debra C. Jeter; Wei Zhang SUMMARY In this study, we examine the reaction of financial analysts to the events associated with the collapse of Enron and Arthur Andersen. We present evidence that the change in the frequency of downward revisions from the pre-Enron...