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Thursday, April 4, 2013

Sarbox effect on accounting litigation

The corporate scandals of 2001 and 2002 exhaust been referred to as the ?perfect storm?. (Green, 2004) one and only(a) of the biggest and most publicized scandals during this time was an American energy collection based out of Texas named Enron. Before its bankruptcy in previous(a) 2001, Enron employed around 22,000 people and was one of the worlds leading electricity, immanent gas, pulp and paper, and communications companies. From 1998 to 2000, Enron pipelineholders annual return was $40, $57.7 and $88.6 percent respectively, compared to the S&P 500 and S&P energy market indexes. (Unhappy Returns, n.d)In October of 2001, Enron reported a $638 million leash quarter loss, and disclose $1.2 cardinal reduction in the harbor of shareholders? stake in the company. This scandal gave the U.S market a scandalous eye. In other words, stockowners of Enron saw their stock drop from $84.87 in December of 2000 to less than a $1 in November of 2001. Enron had been considered a ?blue chip stock? which was the nickname for a stock that is thought to be safe, in excellent financial fig and firmly entrenched as a leader in its field. (Kennon, n.d) As a result, this was considered a disaster in the financial world. Moreover, Enron was the biggest Chapter 11bankruptcy in U.S history and investors suffered more than $ 50 billion in total losses. (Summary of Enron Scandal, n.

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d)Likewise, WorldCom, who at time was America?s blurb largest long distance and data provider, was found guilty for finagle its cash flow statement had increased by $3.8 billion dollars. After restating its financial statement, it was shown that WorldCom had a net loss in 2001 and for the first quarter of 2002. (Patsuris, 2002) WorldCom also announced that it would write withdraw $50 billion in goodwill and other assets that have dropped in value...

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