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Auditing and Its Regulators: Reforms After Enron

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
Date: September 3, 2002
Creator: Lyke, Bob
Partner: UNT Libraries Government Documents Department

Auditor Oversight: Proposals for New Regulator

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.
Date: April 18, 2002
Creator: Jickling, Mark
Partner: UNT Libraries Government Documents Department

August 20, 1997 Members of the Legislative Audit Committee: The Railroad Commission of Texas (Commission) has made progress in addressing recommendations contained in An Audit Report on Management Controls at the Texas Railroad Commission (SAO Report No. 96-032, February 1996). During our follow-up review, we identified other actions management should consider to further improve specific processes or to more fully address the recommendations in the above report. Our review of prior-audit findings were only for those issues we felt had the greatest impact on the overall efficiency and effectiveness of the Commission in regulating natural resources, ensuring community safety, and promoting economic development. The most significant, but not all, audit issues have been addressed, as discussed in the attached table. The attached table summarizes the current status of our recommendations for the most significant audit issues. It also includes the Commissioners’ responses to our audit follow-up and additional recommendations. We thank the Commission for its assistance and cooperation. If you have any questions, please call Barnie Gilmore at 479-4785. Sincerely, Lawrence F. Alwin, CPA State Auditor kob/rmn Attachment cc: Mr. Charles R. Matthews, Chairman Mr. Barry Williamson, Commissioner Ms. Carole Keeton Rylander, Commissioner Mr. Mike Regan, CPA, Chief Financial Officer SAO Report No. 97-083

Description: No Description Available.
Date: August 20, 1997
Partner: UNT Libraries Government Documents Department

Aung San Suu Kyi's Party Takes Control of Parliament in Burma

Description: This report discusses politics and government in Burma following elections in November 2015. Aung San Suu Kyi's National League for Democracy (NLD) has now assumed control of Burma's Union Parliament. The lower chamber (People's Assembly) and the upper chamber (National Assembly) took office on February 1 and 3, 2016, respectively.
Date: February 9, 2016
Creator: Martin, Michael F.
Partner: UNT Libraries Government Documents Department

Australia: Background and U.S. Relations

Description: This report gives an overview of the relationship between the Commonwealth of Australia and the United States including the close alliance under the ANZUS treaty. The report includes information about the structure of the Australian government, political and domestic issues, economics, defense policies and security ties, counterterrorism, environmentalism, affairs in Asia and the Pacific Southwest, and an analysis of other specific events.
Date: January 13, 2012
Creator: Vaughn, Bruce
Partner: UNT Libraries Government Documents Department

Australia: Background and U.S. Relations

Description: This report gives an overview of the relationship between the Commonwealth of Australia and the United States including the close alliance under the ANZUS treaty. The report includes information about the structure of the Australian government, political and domestic issues, economics, defense policies and security ties, counterterrorism, environmentalism, affairs in Asia and the Pacific Southwest, and an analysis of other specific events.
Date: August 15, 2013
Creator: Vaughn, Bruce
Partner: UNT Libraries Government Documents Department

Australia: Background and U.S. Relations

Description: This report gives an overview of the relationship between the Commonwealth of Australia and the United States including the close alliance under the ANZUS treaty. The report includes information about the structure of the Australian government, political and domestic issues, economics, defense policies and security ties, counterterrorism, environmentalism, affairs in Asia and the Pacific Southwest, and an analysis of other specific events.
Date: August 8, 2008
Creator: Vaughn, Bruce
Partner: UNT Libraries Government Documents Department

Australia: Background and U.S. Relations

Description: The Commonwealth of Australia and the United States are close allies under the ANZUS treaty. Australia evoked the treaty to offer assistance to the United States after the attacks of September 11, 2001, in which 22 Australians were among the dead. Australia was one of the first countries to commit troops to U.S. military operations in Afghanistan and Iraq. The Howard Government’s strong commitment to the United States in Afghanistan and Iraq and the recently negotiated bilateral Free Trade Agreement (FTA) between Australia and the United States have strengthened what were already close ties between the two long-term allies.
Date: April 20, 2006
Creator: Vaughn, Bruce
Partner: UNT Libraries Government Documents Department

Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)

Description: List containing authoritative resources to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. It includes links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Date: April 5, 2010
Creator: Klarman, Kim W. & Jennings, Julie
Partner: UNT Libraries Government Documents Department

Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)

Description: This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Date: February 26, 2009
Creator: Walker Klarman, Kim; Larkins, Fran; Yacker, Heidi G. & Jennings, Julie
Partner: UNT Libraries Government Documents Department

Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)

Description: This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Date: November 9, 2009
Creator: Walker Klarman, Kim & Jennings, Julie
Partner: UNT Libraries Government Documents Department

Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)

Description: This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Date: September 10, 2009
Creator: Walker Klarman, Kim & Jennings, Julie
Partner: UNT Libraries Government Documents Department

Authoritative Resources on the American Recovery and Reinvestment Act of 2009 (ARRA)

Description: This report presents a list of authoritative resources designed to assist in responding to a broad range of questions and concerns about the American Recovery and Reinvestment Act (ARRA), P.L. 111-5. Links to the full text of the act, Congressional Budget Office (CBO) estimates, White House fact sheets, and federal, state, and municipal government websites are included, along with other useful information.
Date: April 10, 2009
Creator: Walker Klarman, Kim & Jennings, Julie
Partner: UNT Libraries Government Documents Department

Authority of a President to Modify or Eliminate a National Monument

Description: President Clinton created a number of new national monuments, using authority given the President under the Antiquities Act of 1906. Many of the designations were controversial and renewed discussion of that Act and whether a President can modify or eliminate a Presidentially created national monument. This report examines that question.
Date: August 3, 2000
Creator: Baldwin, Pamela
Partner: UNT Libraries Government Documents Department

Authority of State and Local Police to Enforce Federal Immigration Law

Description: This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly, analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice.
Date: September 17, 2010
Creator: Garcia, Michael John & Manuel, Kate M.
Partner: UNT Libraries Government Documents Department

Authority of State and Local Police to Enforce Federal Immigration Law

Description: This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly; analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, including the Supreme Court's ruling in Arizona v. United States; and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice. This report does not discuss legal issues raised by state and local measures intended to supplement federal immigration laws through the imposition of additional criminal or civil penalties.
Date: September 10, 2012
Creator: Garcia, Michael John & Manuel, Kate M.
Partner: UNT Libraries Government Documents Department

Authority of State and Local Police to Enforce Federal Immigration Law

Description: This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly, analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice.
Date: September 17, 2010
Creator: Garcia, Michael John & Manuel, Kate M.
Partner: UNT Libraries Government Documents Department