Arthur Bowman, editor of Atlanta-based Bowman's Accounting Report, said he couldn't fathom how Andersen could have missed it. "Three-point-eight billion dollars is a lot of money to miss," he said.

Arthur Andersen was convicted in 2002 for obstructing the U.S. government’s investigation into Enron. After that the storied accounting firm stopped auditing public companies. Its demise turned ...

From 1992 to 2002, Joshua Kian Guan Ong was an auditor with various international accounting firms including as senior audit manager with Arthur Andersen LLP in Singapore. He was also the chief ...