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 Decade: 2000-2009
 Year: 2002
 Collection: Congressional Research Service Reports
The Enron Collapse: An Overview of Financial Issues

The Enron Collapse: An Overview of Financial Issues

Date: July 24, 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
The Enron Collapse: An Overview of Financial Issues

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
Auditing and Its Regulators: Reforms After Enron

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
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
Auditor Oversight: Proposals for New Regulator

Auditor Oversight: Proposals for New Regulator

Date: April 18, 2002
Creator: Jickling, Mark
Description: This report provides basic background information on current regulation of auditors and summarizes alternatives now under consideration. Reforms proposed by Congress and the executive branch focus on oversight of the independent auditor, whose responsibility (in the broadest sense) is to certify that a corporation’s accounting statements reflect its true financial condition.
Contributing Partner: UNT Libraries Government Documents Department
Export-Import Bank: Background and Legislative Issues

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
Export-Import Bank: Background and Legislative Issues

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
Corporate Accountability: Sarbanes-Oxley Act of 2002: (P.L. 107-204)

Corporate Accountability: Sarbanes-Oxley Act of 2002: (P.L. 107-204)

Date: August 27, 2002
Creator: Seitzinger, Michael V & Bazan, Elizabeth B
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
Securities Fees and SEC Pay Parity: H.R. 1088 and S. 143

Securities Fees and SEC Pay Parity: H.R. 1088 and S. 143

Date: April 3, 2002
Creator: Jickling, Mark
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Securities Fees and SEC Pay Parity

Securities Fees and SEC Pay Parity

Date: December 4, 2002
Creator: Jickling, Mark
Description: None
Contributing Partner: UNT Libraries Government Documents Department