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Congressional Research Service Reports
The Enron Collapse: An Overview of Financial Issues
Date: February 4, 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
Permallink:digital.library.unt.edu/ark:/67531/metacrs2836/
Auditing and Its Regulators: Reforms After Enron
Date: November 15, 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
Permallink:digital.library.unt.edu/ark:/67531/metacrs2833/
Managing Farm Risk in a New Policy Era
Date: January 22, 1999
Creator: Chite, Ralph M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs831/
Industrial Loan Companies/Banks and the Separation of Banking and Commerce: Legislative and Regulatory Perspectives
Date: June 27, 2005
Creator: Jackson, William D
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs7894/
The Argentine Financial Crisis: A Chronology of Events
Date: June 5, 2003
Creator: Hornbeck, J. F.
Description: Argentina’s current crisis resulted from a confluence of events, some external to Argentina’s policy process, others directly related to its political and economic choices. The following is a summary of these events from before Argentina’s adoption of the currency board in 1991 to developments in early 2002.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs7064/
Corporate Accountability: Sarbanes-Oxley Act of 2002: (P.L. 107-204)
Date: August 27, 2002
Creator: Seitzinger, Michael V
Description: The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs7030/
The Financial Crisis in Argentina
Date: June 5, 2003
Creator: Hornbeck, J. F.
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs7071/
Campaign Finance Reform: A Legal Analysis of Issue and Express Advocacy
Date: July 10, 2001
Creator: Whitaker, L. Paige
Description: Issue advocacy communications have become increasingly popular over the federal election cycles. Often these advertisements could be interpreted to favor or disfavor certain candidates, while also serving to inform the public about a policy issue. However, unlike communications that expressly advocate the election or defeat of a clearly identified candidate, the Supreme Court has ruled that issue ads are constitutionally protected First Amendment speech and cannot be regulated in any manner. According to most lower court rulings, only speech containing express words of advocacy of election or defeat, also known as “express advocacy” or “magic words” can be regulated as election-related communications and therefore be subject to the requirements of the Federal Election Campaign Act (FECA). Unlike express advocacy communications, therefore, issue ads may be paid for with funds unregulated by federal law, i.e., soft money
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9279/
Export-Import Bank: Background and Legislative Issues
Date: October 2, 2002
Creator: Jackson, James K
Description: This report discusses the Export-Import Bank (Ex-In Bank), the chief U.S. government agency that helps finance American exports of manufactured goods and services with the objective of contributing to the employment of U.S. workers.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs3514/
Export-Import Bank: Background and Legislative Issues
Date: June 18, 2002
Creator: Jackson, James K
Description: This report discusses the Export-Import Bank (Ex-In Bank), the chief U.S. government agency that helps finance American exports of manufactured goods and services with the objective of contributing to the employment of U.S. workers.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs3513/