Update: Andersen Defections Continue
updated 6/15/02

Editor's Note: Today, a guilty verdict was issued in the obstruction of justice case against Andersen for its role in allegedly destroying documents related to the Enron collapse.

As part of the guilty charge, the Andersen accounting firm is barred from performing audits on public companies for a period of twelve months. Industry experts see this verdict as a death knell for the 89 year old accounting super power.

Clients are expected to rapidly disassociate themselves from Andersen, and the rate of defections is expected to accelerate considerably. AccountingWEB has been following this story since the beginning, but rather than follow through the list of defections to its natural conclusion, we will no longer be tracking clients who are leaving Andersen.

If you would like to continue following the changes in auditors, may we suggest the Forbes Web site, which has an ongoing list of Andersen defections.


June 15, 2002: Since the beginning of the year, approximately 700 publicly traded Andersen clients - over 30% of Andersen's public company client base - have announced a decision to change auditors.*(The list below is not complete.)

For those of you who are trying to keep score, here are the announced defections and the winning other Big Five CPA firms who have gained Andersen's clients* (dollar amounts in brackets reflect audit fees paid to Andersen last year and does not include other consulting fees):

Deloitte & Touche

  1. Abbott Laboratories (NYSE:ABT)
  2. Abrams Industries Inc. (NASAQ:ABRI)
  3. Advance Auto Parts, Inc. (NYSE: AAP)
  4. Advanced Marketing Services, Inc. (NYSE: MKT)
  5. Alaska Air Group (NYSE:ALK)
  6. Alliance Gaming Corp. (NASDAQ:ALLY)
  7. Alliant Energy Corporation (NYSE: LNT)
  8. Angelica Corporation (NYSE:AGL - $166,000)
  9. Apogee Enterprises Inc. (NASDAQ:APOG)
  10. Asbury Automotive Inc. (NYSE:ABG)
  11. AutoNation, Inc. (NYSE: AN)
  12. Black Hills Corp. (NYSE:BKH)
  13. Books-A-Million,... Inc. (NASDAQ: BAMM)
  14. Boston Beer Co. (NYSE:SAM - $135,000)
  15. Boykin Lodging Company (NYSE: BOY - $42,500)
  16. Cable Design Technologies Corporation (NYSE: CDT)
  17. Calpine Corp. (NYSE: CPN)
  18. Caraustar Industries Inc. (NASDAQ:CSAR)
  19. CBL & Associates Properties Inc. (NYSE:CBL - $442,000)
  20. ChoicePoint Inc. (NYSE:CPS - $510,000)
  21. Cinergy Corp.'s (NYSE:CIN)
  22. Coach Inc. (NYSE:COH - $409,000)
  23. Connecticut Bancshares Inc. (NASDAQ:SBMC)
  24. CornerStone Propane (NYSE:CNO)
  25. Cousins Properties Incorporated (NYSE: CUZ)
  26. Cryolife, Inc. (NYSE:CRY)
  27. Cytyc Corp. (NASDAQ:CYTC)
  28. Datatec Systems, Inc. (NASDAQ: DATC)
  29. Dayton Superior Corp. (DSD)
  30. Delta Airlines (NYSE: DAL)
  31. DMC Stratex Networks Inc. (NASDAQ:STXN - $430,000)
  32. DMI Furniture Inc. (NASDAQ:DMIF - $62,000)
  33. Dole Food Co. (NYSE:DOL)
  34. Dura Automotive Systems Inc. (NASDAQ:DRRA)
  35. Eagle Bancshares Inc. (NASDAQ:EBSI - $420,000)
  36. Electro Rent Corporation (NASDAQ:ELRC)
  37. ESoft Inc. (OTC:ESFT)
  38. EOG Resources (NYSE: EOG)
  39. F&M Bancorp (NASDAQ: FMBN)
  40. Federal Agricultural Mortgage Corp. (NYSE:AGM)
  41. First Horizon Pharmaceutical Corp. (NASDAQ:FHRX - $138,000)
  42. Flextronics International Ltd. (NASDAQ:FLEX - $2.7 million)
  43. Forrester Research (NASDAQ: FORR)
  44. Frontier Oil Corp. (NYSE:FTO)
  45. Gables Residential Trust (NYSE:GBP - $202,000)
  46. Gallery of History Inc. (NASDAQ:HIST - $22,000)
  47. Genesis Energy LP (AMERICAN:GEL - $170,000)
  48. Georgia Gulf Corp. (NYSE:GGC)
  49. Global Payments Inc. (NYSE:GPN - $327,000)
  50. GlycoGenesys, Inc. (NASDAQ: GLGS)
  51. Hard Rock Hotel
  52. Harrah's Entertainment, Inc. (NYSE:HET)
  53. The Hartford Financial Services Group, Inc (NYSE: HIG)
  54. Houston Exploration Company (NYSE: THX)
  55. Hudson Respiratory Care
  56. I2 Technologies Inc. (NASDAQ:ITWO - $363,000)
  57. IBasis Inc. (NASDAQ:IBAS - $400,000)
  58. Illinois Tool Works Inc. (NYSE:ITW - $3.5 million)
  59. InMedica Development (OTC: IMDD)
  60. Innotrac Corporation (Nasdaq: INOC - $154,000)
  61. Innovative Solutions & Support Inc. (NASDAQ:ISSC)
  62. INT Media Group Inc. (NASDAQ:INTM - $180,000)
  63. International Paper Company (NYSE: IP - $22.8 million)
  64. IRT Property Company (NYSE: IRT)
  65. ITT Industries, Inc. (NYSE: ITT)
  66. Kaiser Aluminum Corporation (OTC:KLUCQ)
  67. KeySpan Corporation (NYSE: KSE)
  68. Kimball International, Inc. (NASDAQ:KBALB)
  69. Kroll Inc. (NASDAQ:KROL)
  70. Liz Claiborne Inc. (NYSE:LIZ - $1.2 million)
  71. Lodgian Inc. (OTC:LODN)
  72. Lone Star Technologies Inc. (NYSE:LSS - $900,000)
  73. Lufkin Industries Inc. (NASDAQ:LUFK - $286,000)
  74. Mandalay Resort Group (NYSE:MBG)
  75. Marshall & Ilsley Corp. (NYSE:MI - $741,000)
  76. Material Sciences Corp. (NYSE:MSC)
  77. Maxxam Inc. (AMERICAN:MXM - $2 million)
  78. May Department Stores (NYSE: MAY)
  79. McLeodUSA Incorporated (NASDAQ:MCLDD)
  80. MDU Resources Group (NYSE:MDU)
  81. MGM Mirage (NYSE:MGG - $537,000)
  82. Monarch Casino & Resort Inc. (NASDAQ:MCRI - $61,000)
  83. National Vision Inc. (AMEX:NVI - $165,000)
  84. Neoforma Inc. (NASDAQ:NEOF - $242,000)
  85. Nicor Inc. (NYSE:GAS - $434,000)
  86. NiSource Inc. (NYSE:NI - $6.5 million)
  87. Norstan, Inc. (Nasdaq:NRRD)
  88. Northeast Utilities (NYSE: NU)
  89. NorthWestern Corp. (NYSE:NOR)
  90. NovAtel Inc. (NASDAQ:NGPS)
  91. NS Group, Inc. (NYSE:NSS - $2 million)
  92. Nuance Communications Inc. (NASDAQ:NUAN)
  93. OshKosh B'Gosh Inc. (NASDAQ:GOSHA - $123,000)
  94. Payless ShoeSource Inc. (NYSE:PSS - $330,000)
  95. Peoples Energy Corp. (NYSE:PGL - $600,000)
  96. Pharmaceutical Resources Inc. (NYSE:PRX - $162,000)
  97. Perini Corp. (AMERICAN:PCR)
  98. PNM Resources (NYSE: PNM)
  99. Poore Brothers Inc.'s (NASDAQ:SNAK - $63,000)
  100. Powell Industries Inc. (NASDAQ:POWL)
  101. Predictive Systems Inc. (NASDAQ:PRDS)
  102. Protection One (NYSE:POI)
  103. PubliCard, Inc. (NASDAQ: CARD)
  104. R.R. Donnelley & Sons Company (NYSE: DNY)
  105. Renaissance Learning(TM), Inc. (Nasdaq: RLRN)
  106. ResortQuest International Inc. (NYSE:RZT - $214,000)
  107. Rural Cellular Corporation (NASDAQ:RCCC)
  108. St. John Knits International Inc. (OTC:SJKI)
  109. School Specialty, Inc. (NASDAQ: SCHS)
  110. ServiceMaster Co. (NYSE:SVM)
  111. Smith International, Inc. (NYSE:SII)
  112. Sourcecorp Inc. (NASDAQ:SRCP - $195,000)
  113. Southern Company (NYSE: SO)
  114. Southern Peru Copper Corp. (NYSE:PCU)
  115. SPX Corp. (NYSE:SPW)
  116. Station Casinos Inc. (NYSE:STN - $162,000)
  117. Stepan Co.'s (NYSE:SCL)
  118. Strattec Security Corp. (NASDAQ:STRT - $157,000
  119. Tenneco Automotive (NYSE: TEN)
  120. Three-Five Systems Inc. (NYSE:TFS - $185,000)
  121. Tickets.com (NASDAQ:TIXX)
  122. UAL Corp. (NYSE:UAL - $960,000)
  123. UnitedHealth Group Inc. (NYSE:UNH - $3.2 million)
  124. USFreightways Corp. (NASDAQ:USFC - $361,000)
  125. USG Corp (NYSE:USG)
  126. U S Liquids Inc. (AMEX:USL)
  127. ValueVision International Inc. (NASDAQ:VVTV - $125,000)
  128. Vectren Corp. (NYSE:VVC)
  129. Walgreen Co. (NYSE:WAG - $500,000)
  130. Wallace Computer Services Inc. (NYSE:WCS - $338,000)
  131. Westaff Inc. (NASDAQ:WSTF - $178,000)
  132. Western Resources Inc. (NYSE:WR - $1 million)
  133. WGL Holdings Inc. (NYSE:WGL - $431,000)
  134. WJ Communications Inc. (NASDAQ:WJCI - $160,000)
  135. Worldwide Restaurant Concepts, Inc. (NYSE: SZ)
  136. WPS Resources Corp. (NYSE:WPS - $640,000)
  137. Xcel Energy (NYSE:XEL)

Ernst & Young

  1. Acuity Brands Inc. (NYSE:AYI)
  2. ADC Telecommunications Inc. (NASDAQ:ADCT - $4.3 million)
  3. AHL Services, Inc. (NASDAQ: AHLS)
  4. American Bank Note Holographics, Inc. (OTCBB: ABHH)
  5. American Community Properties Trust (AMEX:APO - $381,000)
  6. Amtrol, Inc.
  7. Anacomp Inc. (OTC:ANCPA)
  8. Apache Corporation (NYSE: APA)
  9. Argonaut Group (NASDAQ:AGII)
  10. Art Technology Group (NASDAQ: ARTG)
  11. Artesyn Technologies Inc. (NASDAQ:ATSN - $679,000)
  12. Atlas Air Worldwide Holdings, Inc. (NYSE: CGO)
  13. AvalonBay Communities Inc. (NYSE:AVB - $189,500)
  14. Axsys Technologies Inc. (NASDAQ:AXYS - $175,000)
  15. Banta Corp. (NYSE:BN)
  16. Bassett Furniture Industries Inc. (NASDAQ:BSET - $285,000)
  17. BioSphere Medical Inc. (NASDAQ:BSMD)
  18. BioTransplant Inc. (NASDAQ:BTRN)
  19. BMC Software (NYSE: BMC)
  20. Brunswick Corp. (NYSE: BC)
  21. BSquare Corp. (NASDAQ:BSQR - $105,000)
  22. Cadmus Communications Corp. (NASDAQ:CDMS - $175,000)
  23. Capital Automotive REIT (NASDAQ:CARS - $94,000)
  24. Capital Pacific Holdings Inc. (AMERICAN:CPH - $280,000)
  25. Cardinal Health Inc. (NYSE:CAH - $2.8 million)
  26. Career Education Corp. (NASDAQ:CECO - $1.4 million)
  27. Carrizo Oil & Gas, Inc. (NASDAQ: CRZO)
  28. Centex Construction Products (NYSE: CXP)
  29. Certegy (NYSE:CEY)
  30. Chattem Inc. (NASDAQ:CHTT - $207,000)
  31. Chicago Mercantile Exchange Holdings Inc
  32. CMS Energy Corp.
  33. Comfort Systems USA Inc. (NYSE:FIX - $1.5 million)
  34. Computer Motion Inc. (NASDAQ:RBOT - $100,000)
  35. Corinthian Colleges (NASDAQ: COCO)
  36. Corrections Corp. of America (NYSE:CXW - $450,000)
  37. Corus Bankshares Inc. (NASDAQ:CORS - $176,000)
  38. Coventry Health Care Inc. (NYSE:CVH - $1.4 million)
  39. Crawford & Company (NYSE: CRDA - $402,000)
  40. Criimi Mae Inc. (NYSE:CMM - $766,000)
  41. Crown American Realty Trust (NYSE:CWN)
  42. Danaher Corp. (NYSE:DHR - $367,000)
  43. Day International Group Inc. (X.DAI)
  44. Dendrite (NASDAQ: DRTE)
  45. Dianon Systems Inc. (NASDAQ:DIAN - $98,000)
  46. Digex, Inc. (NASDAQ: DIGX)
  47. Digitas (NYSE:DTAS)
  48. DynCorp (X.DCP - $380,000)
  49. Education Management Corp. (NASDAQ:EDMC - $245,000)
  50. Emcor Group Inc. (NYSE:EME - $893,000)
  51. Encore Acquisition Company (NYSE:EAC)
  52. Engelhard Corp. (NYSE:EC - $2 million)
  53. E.piphany Inc. (NASDAQ:EPNY - $266,000)
  54. Equifax Inc. (NYSE: EFX)
  55. Exact Sciences Corp. (NASDAQ:EXAS - $82,500)
  56. Factory 2-U Stores Inc. (NASDAQ:FTUS)
  57. Fairchild Corp. (NYSE:FA - $610,000)
  58. FedEx (NYSE:FDX - $14 million)
  59. First Financial Bankshares Inc. (NASDAQ:FFIN)
  60. Fleetwood Enterprises, Inc. (NYSE: FLE - $559,000)
  61. Focal Communications Corp (NASDAQ: FCOM)
  62. Fox Entertainment Group, Inc. (NYSE: FOX)
  63. Friendly Ice Cream Corp. (AMEX:FRN - $206,000)
  64. G&K Services, Inc.
  65. Genlyte Group Inc. (NASDAQ:GLYT - $336,000)
  66. Genomic Solutions Inc. (NASDAQ: GNSL)
  67. Genuity Inc. (NASDAQ: GENU - $881,000)
  68. Georgia Pacific (NYSE:GP)
  69. Group 1 Automotive Inc. (NYSE:GPI)
  70. Harold's Stores Inc. (AMERICAN:HLD - $73,500)
  71. Health Care Property Investors Inc. (NYSE:HCP - $180,000)
  72. Herley Industries Inc. (NASDAQ:HRLY - $116,000)
  73. Herman Miller Inc. (NASDAQ:MLHR)
  74. Hilton Hotels Corp. (NYSE:HLT - $2.5 million)
  75. Hollywood Media Corp. (NASDAQ:HOLL)
  76. H.T.E., Inc. (NASDAQ: HTEI)
  77. Hudson United Bancorp (NYSE:HU)
  78. Hybridon Inc. (OTC:HYBN - $65,000)
  79. Ilex Oncology (NASDAQ:ILXO)
  80. Integrated Electrical Services Inc. (NYSE:IES - $1.5 million)
  81. International Dispensing Corp. (OTC:IDND - $43,000)
  82. Introgen Therapeutics (NASDAQ: INGN)
  83. Invitrogen Corp. (NASDAQ:IVGN)
  84. Iomega Corp. (NYSE:IOM - $2.6 million)
  85. ITLA Capital Corp. (NASDAQ:ITLA)
  86. Ivax Corp. (AMEX:IVX - $1.1 million)
  87. Jo-Ann Stores Inc. (NYSE:JASA - $265,000)
  88. Johnson Outdoors Inc. (NASDAQ:JOUT - $279,000)
  89. Kasper A.S.L. Ltd. (OTC:KASPQ)
  90. Kaydon Corp. (NYSE:KDN - $379,000)
  91. Kerr-McGee (NYSE: KMG)
  92. Keystone Automotive Industries (NASDAQ: KEYS)
  93. Korn/Ferry International (NYSE:KFY)
  94. Kos Pharmaceuticals (NASDAQ: KOSP)
  95. Lafarge North America Inc. (NYSE:LAF - $1.3 million)
  96. Lands End (NYSE:LE - $1.7 million)
  97. Lear Corp. (NYSE:LEA - $3.8 million)
  98. The Learning Tree (NASDAQ:LTRE)
  99. Lexicon Genetics (NASDAQ:LEXG - $535,000)
  100. LML Payment Systems Inc. (NASDAQ: LMLP)
  101. LTX Corp. (NASDAQ:LTXX)
  102. Magellan Health Services Inc. (NYSE:MGL - $1.1 million)
  103. Manatron Inc. (NASDAQ:MANA - $71,500)
  104. Manhattan Associates (NASDAQ:MANH)
  105. MarineMax, Inc. (NYSE: HZO),
  106. Marriott International (NYSE:MAR - $9.1 million)
  107. Martha Stewart Living Omnimedia Inc. (NYSE:MSO - $300,000)
  108. Merrimac Industries Inc. (AMERICAN:MRM)
  109. Metrocall Inc. (OTC:MCLLQ)
  110. MIM Corp. (NASDAQ:MIMS - $255,000)
  111. Mobile Mini, Inc. (NASDAQ:MINI)
  112. MSC Industrial Direct Co. (NYSE:MSM - $251,000)
  113. MUTUALS.com, Inc.
  114. Myers Industries, Inc. (NYSE:MYE)
  115. NDCHealth Corporation (NYSE: NDC)
  116. NeoTherapeutics Inc. (NASDAQ:NEOT)
  117. Newell Rubbermaid Inc. (NYSE: NWL)
  118. News Corp Ltd (NYSE:NWS)
  119. OGE Energy Corp. (NASDAQ:OGE)
  120. Omega Financial (NASDAQ:OMEF)
  121. Oracle Corporation (NASDAQ: ORCL)
  122. Oxford Industries Inc. (NYSE:OXM - $260,000)
  123. Pactiv (NYSE:PTV)
  124. Polaris Industries (NYSE: PII)
  125. PrivateBancorp Inc. (NASDAQ:PVTB - $133,000)
  126. Private Business Inc. (NASDAQ:PBIZ - $157,000)
  127. Quidel Corporation (NASDAQ: QDEL - $145,000)
  128. Radio One Inc. (NASDAQ:ROIA)
  129. Radiologix Inc. (AMERICAN:RGX - $215,000)
  130. RateXchange Corp. (AMERICAN:RTX - $120,000)
  131. Remington Oil and Gas Corporation (NASDAQ: ROIL)
  132. Right Management Consultants, Inc. (NASDAQ: RMCI - $278,000)
  133. Royal Precision, Inc. (OTC:RIFL)
  134. Rush Enterprises (NASDAQ:RUSH)
  135. RWD Technologies Inc. (RWDT $479,000)
  136. SBA Communications Corp. (NASDAQ:SBAC)
  137. Scientific-Atlanta, Inc. (NYSE: SFA - $800,000)
  138. Sequa Corporation (NYSE: SQAA - $1.8 million)
  139. Simon Property Group Inc. (NYSE:SPG - $3 million)
  140. Sinclair Broadcast Group Inc. (NASDAQ:SBGI - $300,000)
  141. Sirius Satellite Radio (NASDAQ:SIRI)
  142. Smart & Final (NYSE:SMF - $440,000)
  143. Smithfield Foods Inc. (NYSE:SFD - $1.2 million)
  144. SoundView Technology Group Inc. (NASDAQ:SNDV - $503,000)
  145. Southern Energy Homes Inc. (NASDAQ:SEHI - $161,500)
  146. Spartech Corp. (NYSE:SEH)
  147. SportsLine.com Inc. (NASDAQ:SPLN - $153,000)
  148. Standard Pacific Corp. (NYSE: SPF)
  149. Starwood Hotels & Resorts Worldwide, Inc. (NYSE:HOT)
  150. Steiner Leisure Ltd. (NASDAQ:STNR - $170,000)
  151. Stewart & Stevenson Services Inc. (NASDAQ:SSSS)
  152. Stoneridge Inc. (NYSE:SRI - $309,000)
  153. Sylvan, Inc. (NASDAQ: SYLN)
  154. Sysco Corp. (NYSE: SYY)
  155. TEAM Mucho, Inc. (NASDAQ: TMOS - $498,000)
  156. TeleTech Holdings Inc. (NASDAQ:TTEC - $329,000)
  157. Tessco Technologies Inc. (NASDAQ:TESS - $66,000)
  158. Thomas Industries Inc. (NYSE:TII - $179,000)
  159. TradeStation Group Inc. (NASDAQ:TRAD)
  160. Trump Hotels & Casino Resorts Inc. (NYSE:DJT)
  161. Tuesday Morning Corp. (NASDAQ:TUES - $132,000)
  162. United Security Bancshares (NASDAQ: UBFO)
  163. Universal Forest Products Inc. (NASDAQ:UFPI - $177,000)
  164. Urstadt Biddle Properties Inc. (NYSE:UBP)
  165. U.S. Xpress Enterprises, Inc. (NASDAQ:XPRSA)
  166. Valero Energy (NYSE: VLO)
  167. Valley National Gases Inc. (AMEX:VLG - $109,000)
  168. Viasys Healthcare Inc. (NYSE:VAS)
  169. VSE Corp. (NASDAQ:VSEC - $152,000)
  170. Wabash National Corporation (NYSE: WNC)
  171. Wabtec (NYSE:WAB)
  172. Wackenhut Corrections Corporation (NYSE: WHC)
  173. Washington Real Estate Investment Trust (NYSE: WRE - $173,500)
  174. Waste Management, Inc. (NYSE:WMI)
  175. Watsco, Inc. (NYSE:WSO
  176. Westin Hotels
  177. Wiser Oil (NYSE:WZR)
  178. Woodhead Industries Inc. (NASDAQ:WDHD - $520,000)
  179. XO Communications Inc. (OTC:XOXO)
  180. X-Rite Inc. (NASDAQ:XRIT - $241,000)

KPMG

  1. 1-800 Contacts Inc. (NASDAQ:CTAC - $85,000)
  2. AFC Enterprises, Inc. (NASDAQ: AFCE - $315,000)
  3. AGCO Corp. (NYSE:AG)
  4. Air Products & Chemicals Inc. (NYSE:APD)
  5. Alcide Corp. (NASDAQ:ALCD - $57,000)
  6. Allegiance Telecom Inc. (NASDAQ:ALGX - $628,000)
  7. Allied Holdings, Inc. (NYSE: AHI)
  8. Allou Health & Beauty Care Inc. (AMEX:ALU)
  9. Alloy Inc. (NASDAQ:ALOY - $257,000)
  10. AMF Bowling Worldwide Inc. (OTC:ABWI)
  11. Aquila Inc. (NYSE:ILA - $2.4 million)
  12. Aramark Corp. (NYSE:RMK - $1.3 million)
  13. Avenue A Inc. (NASDAQ:AVEA)
  14. AVI BioPharma, Inc. (Nasdaq:AVII)
  15. Avistar Communications Corp. (NASDAQ:AVSR)
  16. Avnet Inc. (NYSE:AVT)
  17. Acxiom Corp. (NASDAQ:ACXM)
  18. AVI Biopharma Inc. (NASDAQ:AVII - $35,000)
  19. C.R. Bard Inc. (NYSE:BCR - $1.1 million)
  20. Bioject Medical Technologies Inc. (NASDAQ:BJCT)
  21. BioMarin Pharmaceuticals Inc (NASDAQ:BMRN)
  22. Bio-Technology General Corp. (NASDAQ:BTGC - $137,500)
  23. BNCCorp Inc. (NASDAQ:BNCC)
  24. Boise Cascade Corp. (NYSE: BCC - $2 million)
  25. Brandywine Realty Trust (NYSE:BDN - $242,000)
  26. Brantley Capital (NASDAQ:BBDC)
  27. Butler Manufacturing Co. (NYSE:BBR - $235,000)
  28. Cadence Design Systems (NYSE: CDN)
  29. Caldera International Inc. (NASDAQ:CALD - $215,000)
  30. California Amplifier, Inc. (NASDAQ: CAMP)
  31. Callaway Golf (NYSE: ELY)
  32. Capital City Bank Group Inc. (NASDAQ:CCBG)
  33. Caremark Rx Inc. (NYSE: CMX - $490,000)
  34. Carlisle Cos. (NYSE:CSL - $345,000)
  35. Carriage Services Inc. (NASDAQ:CSV - $155,000)
  36. Casella Waste Systems Inc. (NASDAQ:CWST - $500,000)
  37. Charter Communications Inc. (NASDAQ:CHTR - $750,000)
  38. Coldwater Creek Inc. (NASDAQ:CWTR - $177,000)
  39. Comstock Resources, Inc. (NYSE: CRK - $134,500)
  40. Consolidated Freightways Corp. (NASDAQ:CFWY - $347,000)
  41. Constellation Brands (NYSE:STZ)
  42. Costco Wholesale Corp. (NASDAQ:COST - $753,000)
  43. Crown Media Holdings Inc. (NASDAQ:CRWN)
  44. Cyberonics Inc. (NASDAQ:CYBX)
  45. Cytogen Corp. (NASDAQ:CYTO - $96,300)
  46. D & K Healthcare Resources (NASDAQ:DKWD)
  47. Documentum (NASDAQ: DCTM)
  48. Echelon Corporation (NASDAQ: ELON)
  49. EchoStar Communications Corp. (NASDAQ:DISH - $520,000)
  50. Eden Bioscence Corp. (NASDAQ:EDEN)
  51. Electro Scientific Industries Inc. (NASDAQ:ESIO - $158,000)
  52. Enesco Group Inc. (NYSE:ENC - $411,000)
  53. Ensco International (NYSE:ESV)
  54. Estee Lauder Companies Inc. (NYSE: EL)
  55. Exult, Incorporated (NASDAQ: EXLT)
  56. FAO Inc. (NASDAQ:FAOO - $150,000)
  57. FBR Asset Investment (AMERICAN: FB)
  58. Financial Federal Corporation (NYSE:FIF)
  59. First Tennessee National Corp. (NYSE:FTN)
  60. Flir Systems Inc. (NASDAQ:FLIR - $1.1 million)
  61. Franklin Covey Co. (NYSE:FC - $145,000)
  62. Gardenburger Inc. (OTC:GBUR - $96,000)
  63. General Dynamics Corp. (NYSE:GD)
  64. Halliburton (NYSE: HAL)
  65. Hanover Direct Inc. (AMEX:HNV - $759,000)
  66. Heartland Express, Inc. (NASDAQ:HTLD)
  67. Heidrick & Struggles International Inc. (NASDAQ:HSII)
  68. Heller Financial
  69. Hershey Foods Corp. (NYSE:HSY - $1.5 million)
  70. Hibbett Sporting Goods Inc. (NASDAQ:HIBB - $85,000)
  71. Home Products International Inc. (NASDAQ:HOMZ)
  72. Host Marriott Corp. (NYSE:HMT - $1.3 million)
  73. Household International (NYSE: HI)
  74. Hub Group Inc. (NASDAQ:HUBG)
  75. ICT Group Inc. (NASDAQ:ICTG)
  76. Independent Bank Corp. (NASDAQ:INDB)
  77. InFocus Corp. (NASDAQ:INFS)
  78. Intelsat
  79. InterVideo, Inc
  80. IPC Holdings (NASDAQ: IPCR - $123,000)
  81. John Wiley & Sons, Inc. (NYSE:JWa - $540,000)
  82. Jos. A. Bank Clothiers Inc. (NASDAQ:JOSB - $101,000)
  83. Keystone Helicopter
  84. Keystone Property Trust (NYSE: KTR)
  85. Knight Transportation Inc. (NASDAQ:KNGT - $110,000)
  86. LaBranche & Co. Inc. (NYSE:LAB)
  87. Lennox International Inc. (NYSE:LII - $839,000)
  88. Levi Strauss & Co.
  89. Luigino's Inc. (X.LGO)
  90. Mentor Graphics Corp. (NASDAQ:MENT - $437,000)
  91. Merchants Bancshares (NASDAQ: MBVT)
  92. Mirant Corp. (NYSE:MIR - $7.4 million)
  93. Monarch Cement Co. (OTC:MCEM - $67,500)
  94. Mothers Work Inc. (NASDAQ:MWRK - $133,000)
  95. Mrs. Fields' Original Cookies Inc
  96. MTS Systems Corp. (NASDAQ:MTSC - $318,000)
  97. National Consumer Cooperative Bank
  98. Neose Technologies Inc. (NASDAQ:NTEC)
  99. Neuberger Berman Inc. (NYSE: NEU)
  100. Nextel Partners Inc. (NASDAQ:NXTP - $217,000)
  101. Noble Energy Inc. (NYSE:NBL - $248,000)
  102. North Bay Bancorp (OTC: NBAN)
  103. Northern Trust Corporation (Nasdaq: NTRS)
  104. Occidental Petroleum (NYSE: OXY)
  105. Omnicom Group Inc. (NYSE:OMC - $6.9 million)
  106. OraSure Technologies Inc. (NASDAQ:OSUR - $98,500)
  107. Ostex International Inc. (NASDAQ:OSTX - $79,000)
  108. Pacific Aerospace & Electronics Inc. (PCTH)
  109. Pac-West Telecomm (NASDAQ:PACW)
  110. Penn Virginia Corp. (NYSE:PVA - $182,000)
  111. PeopleSoft Inc. (Nasdaq:PSFT)
  112. Peregrine Systems, Inc. (NASDAQ: PRGN)
  113. Pinnacle Financial Partners Inc. (OTC:PNFP)
  114. Plumtree Software Inc. (IPO Pending)
  115. Pope & Talbot Inc. (NYSE:POP - $240,000)
  116. Port Financial Corp. (NASDAQ:PORT - $130,000)
  117. ProLogis (NYSE: PLD - $364,000)
  118. PSS World Medical, Inc. (NASDAQ: PSSI)
  119. Pyramid Breweries Inc. (Nasdaq:PMID)
  120. Quinton Cardiology Systems Inc. (NASDAQ:QUIN)
  121. Qwest Communications International Inc. (NYSE:Q - $1.4 million)
  122. Rentrak Corp. (NASDAQ:RENT - $155,000)
  123. Riggs Bank (NASDAQ: RIGS)
  124. Riviana Foods Inc. (RVFD - $500,000)
  125. Ruddick Corporation (NYSE: RDK)
  126. Rudolph Technologies Inc. (NASDAQ:RTEC - $15,000)
  127. Russ Berrie & Co. (NYSE:RUS - $318,000)
  128. Sanmina-SCI Corporation (NASDAQ: SANM)
  129. SAP, AG (NYSE:SAP)
  130. Seacoast Financial Services Corp. (NASDAQ:SCFS - $218,000)
  131. Security Capital Group Incorporated (NYSE: SCZ)
  132. SOS Staffing Services, Inc. (NASDAQ:SOSS)
  133. SouthTrust Corporation (NASDAQ: SOTR)
  134. Spinnaker Exploration Company (NYSE: SKE)
  135. Stirling Cooke Brown Holdings Ltd. (NASDAQ:SCBHF - $630,000)
  136. Summa Industries Inc. (NASDAQ:SUMX - $142,000)
  137. SureBeam Corporation (NASDAQ: SURE)
  138. Swiss Army Brands Inc. (NASDAQ:SABI - $150,000)
  139. Synthetech Inc. (NASDAQ:NZYM)
  140. TII Network Technologies, Inc. (NASDAQ: TIII - $225,000)
  141. Timeline Inc. (OTC:TMLN)
  142. Titan Corporation (NYSE: TTN)
  143. TiVo Inc. (NASDAQ:TIVO)
  144. Tom Brown Inc. (NASDAQ: TMBR)
  145. Transaction Systems Architects, Inc. (NASDAQ: TSAI)
  146. TriCo Bancshares (NASDAQ:TCBK)
  147. Trust Co. Of N.J. (NASDAQ:TCNJ)
  148. Trustmark Corp. (NASDAQ:TRMK)
  149. TTM Technologies Inc. (NASDAQ:TTMI - $102,000)
  150. Ultimate Software Group Inc. (NASDAQ:ULTI - $88,000)
  151. Urologix Inc. (NASDAQ:ULGX - $67,500)
  152. Vastera Inc. (NASDAQ:VAST - $213,000)
  153. Versant Corp. (NASDAQ:VSNT - $171,000)
  154. Vical Inc. (NASDAQ:VICL)
  155. VISX, Incorporated (NYSE:EYE)
  156. Warren Bancorp Inc. (NASDAQ:WRNB - $88,000)
  157. Warwick Community Bancorp Inc. (NASDAQ:WSBI)
  158. Waypoint Financial Corp. (NASDAQ:WYPT - $181,000)
  159. Weirton Steel Corp. (OTC:WRTL)
  160. Westport Resources Corp. (NYSE:WRC - $69,850)
  161. Weyerhaeuser Company (NYSE:WY - $2.7 million)
  162. Wilsons The Leather Experts Inc. (NASDAQ:WLSN - $202,000)
  163. WorldCom Inc. (NASDAQ:WCOM - $4.4 million)
  164. Wright Medical Group Inc. (NASDAQ:WMGI - $1.44 million)
  165. Yellow Corp. (NASDAQ:YELL - $227,000)
  166. XTO Energy Inc.
  167. Zale Corporation

PricewaterhouseCoopers

  1. ABC Family Worldwide
  2. Abiomed Inc. (NASDAQ:ABMD - $90,000)
  3. Ablest Inc. (AMEX: AIH)
  4. Action Performance Companies (NYSE: ATN)
  5. Acres Gaming Inc. (NASDAQ:AGAM - $141,000)
  6. AdvancePCS (NASDAQ: ADVP)
  7. Advanstar Communications Inc. (X.AVM)
  8. Alexion Pharmaceuticals Inc. (NASDAQ:ALXN - $83,000)
  9. Alltel Corp. (NYSE:AT - $2.5 million)
  10. AMB Property Corp. (NYSE:AMB)
  11. AmeriGas Propane Inc. (NYSE:APU)
  12. American States Water Co. (NYSE:AWR - $135,000)
  13. Anchor Glass Container Corp
  14. Asyst Technologies, Inc. (NASDAQ: ASYT)
  15. Atwood Oceanics Inc. (NYSE:ATW - $152,000)
  16. Autobytel Inc. (NASDAQ:ABTL)
  17. BB&T (NYSE:BBT - $1.6 million)
  18. Bio-Imaging Technologies, Inc. (OTC:BITI)
  19. Bitstream Inc. (NASDAQ:BITS - $97,000)
  20. Bright Horizons Family Solutions Inc. (NASDAQ:BFAM - $105,000)
  21. Cephalon, Inc. (NASDAQ: CEPH)
  22. Ceradyne Inc. (NASDAQ:CRDN - $108,000)
  23. China Unicom Ltd. (NYSE:CHU)
  24. Choice Hotels International, Inc. (NYSE:CHH - $485,000)
  25. Clare (NASDAQ:CPCL)
  26. CNB Florida Bancshares Inc. (NASDAQ:CNBB - $133,000)
  27. Colgate-Palmolive Co. (NYSE:CL - $4.7 million)
  28. Compass Bancshares Inc. (Nasdaq: CBSS)
  29. Core Laboratories NV (NYSE:CLB - $610,000)
  30. Cornell Cos. (NYSE:CRN - $525,000)
  31. Covansys Corp. (NASDAQ:CVNS - $302,000)
  32. Cummins Inc. (NYSE:CUM)
  33. Curis Inc. (NASDAQ:CRIS - $70,000)
  34. Dominos Pizza
  35. Donaldson Company, Inc. (NYSE:DCI)
  36. Drexler Technology Corp. (NASDAQ: DRXR)
  37. Dynegy Corp. (NYSE: DYN)
  38. Elcor Corp. (NYSE:ELK)
  39. Edison International (NYSE:EIX)
  40. EOTT Energy Partners (NYSE: EOT)
  41. Esperion Therapeutics Inc. (NASDAQ:ESPR - $66,000)
  42. Fifth Third Funds
  43. Firearms Training Systems Inc. (OTC:FATS - $150,000)
  44. Firepond Inc. (NASDAQ:FIRE - $245,000)
  45. FirstEnergy Corp. (NYSE: FE - $3 million)
  46. Freddie Mac (NYSE: FRE - $1.1 million)
  47. Friedman Billings Ramsay (NYSE:FBR - $597,000)
  48. Genaissance Pharmaceuticals Inc. (NASDAQ:GNSC - $110,000)
  49. General Binding Corp. (NASDAQ:GBND)
  50. Genessee & Wyoming (NASDAQ:GNWR)
  51. Gensym Corp. (OTC:GNSM)
  52. Global Power Equipment Group Inc. (NYSE:GEG)
  53. Griffon Corp. (NYSE:GFF - $463,000)
  54. Haggar (NASDAQ:HGGR)
  55. Harris & Harris (NASDAQ: HHGP)
  56. Headwaters Inc. (NASDAQ:HDWR - $148,000)
  57. HON Industries Inc. (NYSE:HNI - $463,000)
  58. IDEXX Laboratories (NASDAQ: IDXX)
  59. Insituform Technologies Inc. (NASDAQ:INSUA - $658,000)
  60. InterDigital Communications Corporation (NASDAQ:IDCC)
  61. Intrado, Incorporated (NASDAQ: TRDO)
  62. Katy Industries Inc. (NYSE:KT - $444,000)
  63. Labor Ready Inc. (NYSE:LRW - $188,000)
  64. Landauer, Inc. (NYSE: LDR)
  65. Liberate Technologies (NASDAQ:LBRT)
  66. LodgeNet Entertainment Corp. (NASDAQ:LNET - $137,000)
  67. Loudeye Corp. (NASDAQ:LOUD - $142,000)
  68. Manpower Inc. (NYSE: MAN)
  69. Mattson Technology Inc. (NASDAQ:MTSN - $830,000)
  70. Mediacom Communications Corporation (NASDAQ: MCCC)
  71. Merck (NYSE: MRK)
  72. Meridian Bioscience Inc. (NASDAQ:VIVO)
  73. Mexico Fund Inc. (NYSE:MXF - $95,000)
  74. The Mohegan Tribal Gaming Authority
  75. Modem Media Inc. (NASDAQ:MMPT - $362,000)
  76. National Service Industries Inc. (NYSE:NSI - $600,000)
  77. Netro Corporation (Nasdaq:NTRO)
  78. Newmont Mining Corp
  79. NUI Corporation (NYSE:NUI)
  80. Olympic Steel Inc. (NASDAQ:ZEUS)
  81. Owens Corning (NYSE: OWC)
  82. Paxar Corp. (NYSE:PXR)
  83. PCTel Inc. (NASDAQ:PCTI - $208,500)
  84. Pennichuck Corp. (NASDAQ:PNNW)
  85. Pennzoil - Quaker State Co. (NYSE: PZL)
  86. Pogo Producing Company (NYSE: PPP - $597,000)
  87. Quintiles Transnational Corp. (NASDAQ:QTRN - $1.4 million
  88. RDO Equipment Co. (NYSE:RDO)
  89. Restaurant Co.
  90. Roper Industries Inc. (NYSE:ROP - $432,000)
  91. Rural/Metro Corp (NASDAQ: RURL)
  92. Sara Lee (NYSE: SLE)
  93. Seacoast Banking Corp. of Florida (NASDAQ:SBCFA - $150,000)
  94. Semco Energy Inc. (NYSE:SEN)
  95. Southwest Gas Corp. (NYSE:SWX)
  96. Stagecoach
  97. Standard Microsystems Corp. (NASDAQ:SMSC - $205,000)
  98. Staten Island Bancorp, Inc (NYSE:SIB)
  99. SunTrust Banks (NYSE: STI)
  100. TeamStaff Inc. (NASDAQ:TSTF - $500,000)
  101. Telephone and Data Systems Inc. (AMEX:TDS - $2.5 million)
  102. TVIA (NASDAQ:TVIA)
  103. UbiquiTel Inc. (NASDAQ:UPCS - $396,000
  104. UGI Corp. (NYSE:UGI - $600,000)
  105. USA Education Inc. (NYSE:SLM)
  106. USEC Inc. (NYSE:USU)
  107. U.S. Cellular Corp. (AMEX:USM - $335 million)
  108. U.S. Concrete, Inc. (Nasdaq: RMIX)
  109. VA Software Corp. (NASDAQ:LNUX)
  110. Vail Resorts Inc. (NYSE:MTN - $207,000)
  111. W-H Energy Services Inc. (NASDAQ:WHES - $175,000)
  112. Whitney Holding Corp. (NASDAQ:WTNY - $240,000)
  113. World Fuel Services (NYSE:INT)
  114. Wyeth Pharmaceuticals (NYSE: WYE)


Other Regional Firm Gains (incomplete list)

  1. Ace Cash Express Inc. (NASDAQ:AACE - $120,000)to Grant Thornton
  2. Allin (NASDAQ:ALLN) to Hill Barth & King
  3. American National Bankshares Inc. (NASDAQ:AMNB) to Yount Hyde & Barbour P.C.
  4. Amrep (NYSE:AXR - $216,000) to McGladrey & Pullen
  5. Atlanta Sosnoff Capital (NYSE:ATL - $268,000) to Rothstein Kass
  6. Atrion (NASDAQ:ATRI) to Grant Thornton
  7. Bridge Bancorp, Inc. (OTCBB: BDGE) to Crowe Chizek & Company
  8. BroadVision Inc. (NASDAQ:BVSN) to BDO Seidman
  9. Buyers United (OTC:BYRS) to Crowe Chizek
  10. Cagles (NASDAQ:CGLA) to Moore Stephens Frost
  11. Careside Inc. (AMEX:CSA) to Singer Lewak Greenbaum & Goldstein LLP
  12. Contango Oil & Gas Co. (AMEX:MCF - $55,000) to Grant Thornton
  13. Copytele, Inc. (NASDAQ: COPY) to Grant Thornton
  14. DAG Media Inc. (NASDAQ:DAGM - $60,000) to Grant Thornton
  15. DXP Enterprises Inc. (NASDAQ:DXPE - $175,000) to Hein + Associates
  16. Federal Realty Investment Trust (NYSE:FRT) to Grant Thornton
  17. First Investors Financial Services Group Inc. (NASDAQ:FIFS) to Grant Thornton
  18. Guardian International Inc. (GIIS - $80,000) to McKean Paul Chrycy Fletcher & Co.
  19. Insci Corp. (OTC:INSS) to Goldstein & Morris
  20. Intelli-Check, Inc. (AMEX:IDN) to Grant Thornton
  21. International Lottery & Totalizator Systems Inc. (ITSI) to Grant Thornton
  22. K2 Digital Inc. (KTWO) to Rothstein Kass & Co.
  23. Kupper Parker Communications, Inc. (OTC:KPCG) to Rubin, Brown, Gornstein & Co. LLP
  24. Learn2 Corp (NASDAQ:LTWC - $482,000) to BDO Seidman
  25. LSI Industries Inc. (LYTS - $137,500) to Grant Thornton
  26. Marex (NASDAQ:MRXX - $49,000) to Kaufmann Rossin & Co.
  27. MBT Financial (OTC:MBTF) to Plante & Moran
  28. Metawave(R) Communications Corp. (Nasdaq:MTWV) to Grant Thornton
  29. Mikohn Gaming Corp. (NASDAQ:MIKN) to BDO Seidman
  30. MPhase Technologies Inc. (OTC:XDSL - $208,000) to Rosenberg Rich Baker Berman and Co
  31. Nathan's Famous (NASDAQ:NATH) to Grant Thornton
  32. Navidec Inc. (NASDAQ:NVDC - $115,000) to Hein Associates
  33. Network Commerce (NASDAQ:NWKC) to Moss Adams
  34. On2 Technologies (NYSE:ONT) to Richard A. Eisner Co.
  35. Pinnacle Entertainment Inc. (NYSE:PNK) to Holthouse Carlin & Van Trigt
  36. RevCare Inc (OTCBB: RVCR) to Grant Thornton
  37. Rotonics Manufacturing Inc. (AMEX:RMI - $90,000) to Windes & McLaughry
  38. Sbarro Inc. (X.SBA) to BDO Seidman
  39. Seibels Bruce Group Inc. (OTC:SBIG) to Johnson Lambert & Co.
  40. Sharps Compliance (OTC:SCOM) to Mann Frankfort Stein & Lipp
  41. Sussex Bancorp (AMEX:SBB) to Beard Miller Co.
  42. Target Logistics Inc. (TARG - $88,500) to Stonefield Josephson
  43. Thermo Electron (NYSE:TMO) to Carlin Charron & Rosen
  44. ThermoView Industries Inc. (THV - $169,000) to Crowe Chizek
  45. Thousand Trails (AMEX:TRV - $196,000) to Grant Thornton
  46. United Energy Corp. (UNRG - $56,000) to Grant Thornton

* This list may not be comprehensive. Some Andersen clients have also switched to non-Big Five firms and are not reported here. Compiled by AccountingWEB staff.

Big Five firm Andersen is facing almost daily defections of major clients as publicly held companies jump ship in search of another auditor. The pace of losses has accelerated significantly since Andersen's indictment on March 14.

"What we have here is a run on the bank because everyone else is running," Paul Volcker, who was brought in to direct reform at Andersen, told reporters. "If everybody leaves, there's no firm left. Obviously it's not good for the country for 2,500 businesses looking around for a new auditing firm overnight."

Andersen: The Enron Story So Far

Andersen Worldwide Network: Who's Going Where

AccountingWEB.com Mar-27-2002
Categories: Auditing, Firms
Times read: 48862
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