4

:
,
,
, , ..
:
o

.
o

-
.
o

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,
,
.
2002
. 23

.
Sarbanes-Oxley (SOX)

Maryland Paul Sarbanes Ohio
Michael G. Oxley -
(stakeholders) ,
(Internal Auditors),

.
,
.
. Arthur Andersen
,
( Enron).

2002
Adelphia

Deloitte & Touche

United States

John Rigas

AOL

Ernst & Young

United States

Inflated sales

Bristol-Myers Squibb

PricewaterhouseCoopers

United States

Inflated revenues

CMS Energy

Arthur Andersen

United States

Round trip trades

Duke Energy

Deloitte & Touche

United States

Round trip trades

Dynegy

Arthur Andersen

United States

Round trip trades

El Paso Corporation

Deloitte & Touche

United States

Round trip trades

Freddie Mac

PricewaterhouseCoopers

United States

Understated earnings

Global Crossing

Arthur Andersen

Bermuda

Network capacity swaps to inflate

revenues

Halliburton

Arthur Andersen

United States

Improper booking of cost overruns

Homestore.com

PricewaterhouseCoopers

United States

Improper booking of sales

ImClone Systems

KPMG

United States

Samuel D. Waksal

Kmart

PricewaterhouseCoopers

United States

Misleading accounting practices

Merck & Co.

Pricewaterhouse Coopers

United States

Recorded co-payments that were

not collected

Merrill Lynch

Deloitte & Touche

United States

Conflict of interest

Mirant

KPMG

United States

Overstated assets and liabilities

Nicor

Arthur Andersen

United States

Overstated assets, understated

liabilities

Peregrine Systems

KPMG

United States

Overstated sales

Qwest
Communications

1999, 2000, 2001 Arthur

Andersen 2002 October KPMG

United States

Inflated revenues

Reliant Energy

Deloitte & Touche

United States

Round trip trades

Sunbeam

Arthur Andersen

United States

Tyco International

PricewaterhouseCoopers

Bermuda

Improper accounting, Dennis

Kozlowski

WorldCom

Arthur Andersen

United States

Overstated cash flows, Bernard

Ebbers