Supporting & Related Pages:

• Consulting Firms & Resources
• Geography of Finance
• Selected Corporate Web Pages
• Corporate Disclosure Literature
• Corporate Disclosure on the Internet
• The ENRON Crisis 2001/2002

• Congress and the Accounting Wars "During the boom years of the 1990s, the accounting industry flexed its lobbying muscle on Capitol Hill as never before. Here's a look at the three major political battles of the decade's accounting wars: the fight over stock options, the fight over tort reform, and the all-out war over the SEC's attempt to separate auditing and consulting."

Accounting in Crisis Business Week, JANUARY 28, 2002

Big Six (1998) / The Big Five (2000) / The Big Five (2002) [Table]

Independent Accountants International

• Accountants.org Want to do business anywhere in the world? IA World Search is a free resource that provides information on Countries, Economies, & Political Conditions around the world.

The new "Giant Five" firms would be (with 1988 combined worldwide revenues $ billion): (Business Week 1989).

• Anderson Waterhouse [formerly: Arthur Anderson and Price Waterhouse] {merger did not materialize} (5.1);
• Ernst & Young[formerly: Ernst & Whinney and Arthur Young] (4.2);
• KPMG [formerly: Peat Marwick and KMG Main Hurdman] (3.9);
• Deloitte Touche Tohmatsu
  • Deloitte & Touche [formerly: Deloitte Haskins & Sells and Touche Ross & Co.] (3.7); and Deloitte & Touche is part of Deloitte Touche Tohmatsu, one of the world services firms, with more than 90,000 people in over 130 countries.

• PricewaterhouseCoopers
  • Price Waterhouse and Coopers & Lybrand Announce Name for Merged Global Organization [May 29, 1998]
  • Coopers & Lybrand (2.6)

• Arthur Anderson "Arthur Andersen is a global, multidisciplinary professional services organization that provides clients, large and small, all over the world, the thing they need most to succeed: knowledge. Our work is to acquire knowledge and to share knowledge -- knowledge of how to improve performance in management, business processes, operations, information technology, finance, and change navigation -- so that our clients can grow and profit. This knowledge comes from three sources: experience, education, and research. In all three, Arthur Andersen excels." [Arthur Andersen is a global organization, with 363 offices in 78 countries.]
  • Politics: Arthur Andersen plans to fight indictment Nando Times, March 15, 2002. Over a monthlong span starting in mid-October, the eight-page indictment said, "an unparalleled initiative was undertaken to shred physical documentation and delete computer files. Tons of paper relating to the Enron audit were promptly shredded as part of the orchestrated document destruction."
  • Arthur Anderson Knowledge Space

• Andersen Consulting
  • Anderson History They began a consulting practice in the 1950s, helping clients like General Electric develop and integrate the first electronic information systems.... Over the next 30 years, these partners and their proteges grew the burgeoning consulting practice, and by 1984 it was more profitable per partner than Arthur Andersen's traditional accounting and tax business. But the two markets-consulting and accounting-proved to be very dissimilar...
    So in 1989, the consulting partners created Andersen Consulting as a legally separate commercial enterprise devoted to business and technology consulting.
  • Locations
  • Careers by Location

• Coopers Lybrand [same content in: www.pw.com] June 29, 1998: "Price Waterhouse and Coopers & Lybrand are in the process of merging. We invite you to return on July 1, 1998, to review our new, topical, business-focused Web site. In the meantime, here is a link to, http://www2.us.coopers.com/, original page you requested."

• Coopers Lybrand  
  • Merger Updates & Background Coopers & Lybrand and Price Waterhouse have launched a joint advertising campaign to communicate the reasons for our merger and the strengths of the combined firm. By associating with today's business issues, the new ads present how our worldwide strength and collective experience provide the resources, technology and scope needed for success in global, local, and emerging markets. Our new organization can make a critical difference for companies facing the challenges of a new and different world. To see our ads, click below."
    • Coopers & Lybrand and Price Waterhouse Partners Approve Worldwide Merger Plan
      NEW YORK and LONDON, December 1, 1997 – The partners of Coopers & Lybrand and Price Waterhouse around the world have overwhelmingly approved plans to merge their practices worldwide. Completion of the transaction now requires clearances from various regulatory authorities around the world. These clearances are expected to be obtained early in 1998."
    • Price Waterhouse and Coopers & Lybrand Announce Name for Merged Global Organization NEW YORK and LONDON, May 29, 1998 - Having obtained final regulatory clearance for their merger from the European Commission on May 20th, Price Waterhouse and Coopers & Lybrand today announced the name that will be used when the newly-merged organization begins operations. Effective July 1, 1998, the name of the new global organization will be PricewaterhouseCoopers."

• Price Waterhouse [up on June 29, 1998]
  Name after Merger NEW YORK and LONDON, May 29, 1998 -- Having obtained final regulatory clearance for their merger from the European Commission on May 20th, Price Waterhouse and Coopers & Lybrand today announced the name that will be used when the newly-merged organization begins operations. Effective July 1, 1998, the name of the new global organization will be PricewaterhouseCoopers, presented visually through a custom-designed logotype and monogram as follows: Click here!

PROFESSIONAL AND GOVERNMENT ACCOUNTING ORGANIZATIONS:

• American Accounting Association
• American Institute of Certified Public Accountants
• Financial Accounting Standards Board
• Governmental Accounting Standards Board
• Institute of Internal Auditors
• Institute of Management Accountants
• Internal Revenue Service
• International Accounting Standards Committee (IASC)

  is an independent, private sector body, formed in 1973 with the objective of harmonising the accounting principles which are used by businesses and other organisations for financial reporting around the world.

• U.S. Securities and Exchange Commission

ACCOUNTING DIRECTORIES AND SEARCHES:

• University of Washington Accounting Department
• Rutgers Accounting Page
• Accountants Hot List of Internet Sites
• Accountant's Home Page
• Yahoo Internet Accounting Directory