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 Decade: 2000-2009
 Year: 2002
 Month: September
 Collection: Congressional Research Service Reports
Auditing and Its Regulators: Reforms After Enron

Auditing and Its Regulators: Reforms After Enron

Date: September 3, 2002
Creator: Lyke, Bob
Description: Auditors are regulated by both governmental agencies and professional organizations, though many now question whether this oversight is adequate. Enron’s auditor, Arthur Andersen, has been investigated by the U.S. Securities and Exchange Commission (SEC), several congressional committees, and other agencies, and it is facing numerous law suits. A federal jury convicted the firm on obstruction of justice charges on June 15, 2002. Other corporations and their auditors are also under scrutiny. Numerous accounting and audit reforms have been proposed, including some by the accounting industry. The House passed an audit reform bill (H.R. 3763) on April 24, 2002. The Senate passed an amended version of its bill (S. 2673) on July 15th. The SEC published proposed reform rules June 26th; on the 28th it required top executives in companies with revenues exceeding $1.2 billion to personally certify that filed reports are complete and accurate
Contributing Partner: UNT Libraries Government Documents Department
The Enron Collapse: An Overview of Financial Issues

The Enron Collapse: An Overview of Financial Issues

Date: September 18, 2002
Creator: Jickling, Mark
Description: This report briefly examines the accounting system that failed to provide a clear picture of the firm’s true condition, the independent auditors and board members who were unwilling to challenge Enron’s management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron’s business. The report also describes related legislation that has received floor or committee action and will be updated regularly.
Contributing Partner: UNT Libraries Government Documents Department
Multilateral Development Banks: Issues for the 107th Congress

Multilateral Development Banks: Issues for the 107th Congress

Date: September 26, 2002
Creator: Sanford, Jonathan E
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security Reform

Social Security Reform

Date: September 10, 2002
Creator: Kollmann, Geoffrey & Nuschler, Dawn
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Deposit and Share Insurance: Proposals for Change

Federal Deposit and Share Insurance: Proposals for Change

Date: September 15, 2002
Creator: Jackson, William D
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Consumer Bankruptcy and Household Debt

Consumer Bankruptcy and Household Debt

Date: September 6, 2002
Creator: Jickling, Mark
Description: Financial distress is most common among lower-income families, but its incidence has grown in all income brackets. This trend suggests that explanations for the rise in consumer bankruptcy filings are more likely to be found in micro-analysis of individuals and groups of debtors than in macroeconomic indicators. This report presents statistics on bankruptcy filings, household debt, and households in financial distress.
Contributing Partner: UNT Libraries Government Documents Department
Two Key Provisions in the Bankruptcy Reform Act Conference Report: The Homestead Exemption and Dischargeability of Liability for Violations of Laws Relating to the Provision of "Lawful Goods and Services"

Two Key Provisions in the Bankruptcy Reform Act Conference Report: The Homestead Exemption and Dischargeability of Liability for Violations of Laws Relating to the Provision of "Lawful Goods and Services"

Date: September 19, 2002
Creator: Jeweler, Robin
Description: None
Contributing Partner: UNT Libraries Government Documents Department