Overland Park ? Two Kansas companies have dropped Arthur Andersen LLP as their auditor in recent weeks. The auditing firm is on trial for destroying documents in the Enron case. As of mid-May, at least 21 companies had dropped Andersen.

Payless ShoeSource of Topeka announced that it will drop Andersen as of Friday. Yellow Corp. of Overland Park dropped Andersen on May 17.

Yellow, the parent of Yellow Transportation, and Paul Mueller Co. each hired KPMG LLP as their new auditor. Payless is going with Deloitte & Touche LLP.

KPMG announced last week that 12 Kansas City-based Andersen tax and audit partners had joined KPMG. KPMG also hired 153 Andersen employees.

Payless had worked with an Andersen partner in St. Louis who left Andersen but did not join a large auditing firm. Payless now will work with partners in Deloitte’s Kansas City office.