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The Legacy of Arthur Andersen: A Model for Excellence by Francisco López, Carmelo Canales

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Introduction

What is the aim of this book?

We have written this book because we both, co-authors, were “Arturos” (Spanish common term for Arthurs) in the Arthur Andersen practice in Spain and had the privilege of living a Culture of which we felt proud when we were part of it. We continue to feel proud even now, years after the Firm ceased to exist.

We have used the term “Arthurs” because that was the word that always identified Arthur Andersen’s employees. We have written the Firm with a capital F because that was the way it used to be referred to by those inside, as a sign of admiration and respect. And we speak of Culture with a capital C because, as we’ll try to prove in this book, the Culture, the Andersen’s values, won in their time the ...

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