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.
Chapter PDF
Similar content being viewed by others
References
Revisjon og Regnskap. No. 2 (1980)
Revisjon og Regnskap. No. 3 (1977)
Revisjon og Regnskap. No. 6 (1982)
Revisjon og Regnskap. No. 8 (1982)
Revisjon og Regnskap. No. 2 (1983)
Revisjon og Regnskap. No. 4 (1983)
Revisjon og Regnskap. No. 6 (1983)
Revisjon og Regnskap. No. 7 (1986)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2011 IFIP International Federation for Information Processing
About this paper
Cite this paper
Jacobsen, B.B. (2011). How New Computing Technology Reformed the Audit Profession. In: Impagliazzo, J., Lundin, P., Wangler, B. (eds) History of Nordic Computing 3. HiNC 2010. IFIP Advances in Information and Communication Technology, vol 350. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-23315-9_13
Download citation
DOI: https://doi.org/10.1007/978-3-642-23315-9_13
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-23314-2
Online ISBN: 978-3-642-23315-9
eBook Packages: Computer ScienceComputer Science (R0)