ABSTRACT

Arthur Andersen’s home office in Chicago was less than 10 miles from Waste Management’s Oak Brook, Illinois headquarters. And the two firms shared more than a telephone area code. Fourteen former Andersen auditors worked at Waste Management during the 1990s, often in key financial and accounting positions. Every Waste Management chief financial officer and chief accounting officer from 1971 to 1997 was an Andersen alumnus.