Um estudo brasileiro do colapso da Arthur Andersen sob a ótica da teoria da sedução moral

Abstract

The objective of this work is to analyze, from the perspective of the Moral Seduction Theory, one of the best known cases of corporate governance problems, involving Arthur Andersen, one of the most renowned service providers in auditing and consulting areas. The study was conducted through testimonies and questionnaires carried out with former professionals of the organization in Brazil, whose contents were analyzed in the light of the culture, values and organizational policies, processes and procedures that guided the firm, the pillars on which they were based their business practices, and that relate to the foundations of the Moral Seduction Theory. The main results obtained point to the fact that the Moral Seduction Theory explains part of the possible reasons that led to Arthur Andersen's collapse. The main conclusion is that the hypotheses that the professional independence of audits is compromised by the contracting of audits by the audited managers and auditors to assume positions in client companies are less significant than the one based on the provision of extra services to auditing, such as consulting.