"This has just been a disaster from the beginning," said Arthur W. Bowman, editor of Bowman's Accounting Report in Atlanta.

"It's a hot potato," said Arthur W. Bowman, editor of Bowman's Accounting Report.

"They like to be under the radar screen," said Arthur W. Bowman, editor of Bowman's Accounting Report.

That tradition may not survive the Enron debacle, said Arthur Bowman, the editor of Bowman's Accounting Report, an industry newsletter.

"There's no doubt they're overpartnered," said Arthur W. Bowman, the editor of Bowman's Accounting Report.

"Their international network is falling apart," said Arthur W. Bowman, editor of Bowman's Accounting Report, an industry newsletter.

"There are problems inside this firm," said Arthur W. Bowman, editor of Bowman's Accounting Report.

"It's much too early to say the firm has turned around," said Arthur Bowman, the editor of Bowman's Accounting Report.

"The timing is not good," said Arthur W. Bowman, editor of Bowman's Accounting Report.

"It obviously reduces the choices, that's a given," said Arthur W. Bowman, editor of Bowman's Accounting Report.