X hits on this document

227 views

0 shares

0 downloads

0 comments

52 / 90

(n74) See Kevin G. Salwen, Ernst & Young Faces Lawsuit from the SEC, WALL ST. J., June 14, 1991, at A3.

(n75) See Lee Berton, Accounting Institute Proposes Total Ban on Loans from Audit Clients, WALL ST. J., June 13, 1991, at A2.

(n76) Chatov, supra note 70, at 162.

(n77) SEC and Corporate Audits: Hearings Before the Subcomm. on Oversight and Investigations of the House Comm. on Energy and Com., 99th Cong., 1st Sess. (1985) [hereinafter Dingell Comm. Hearings]. The Committee examined two business failures in depth, that of E.S.M. Government Securities and the Beverly Hills Savings and Loan Association.

(n78) E.g., id., Part 1, at 762-922 (testimony of Phillip B. Chenok, President, AICPA); (testimony of Arthur M. Wood, Chairman, AICPA POB and A. A. Sommer, Jr., member, AICPA); Id., Part 5, at 108-254 (testimony of Michael Cook, Chairman Elect, AICPA, Philip B. Chenok, President, AICPA, and George D. Anderson, founding partner, Anderson, Zurmuchlen and Co., and Chairman, Special Committee on Standards of Professional Conduct for Certified Public Accountants, AICPA).

(n79) E.g., id., Part 1, at 402-43 (testimony of Frederick D. Wolf, Director, Accounting and Financial Management Division, GAO); 451-693, 1011-1234 (testimony of John S. Shad, Chairman, SEC and Clarence A. Sampson, Chief Accountant, SEC); id., Part 2 at 287-303 (testimony of Daniel L. Goelzer, General Counsel, SEC); id., Part 3, at 447-581 (testimony of James M. Cirona, President, Federal Home Loan Bank of San Francisco and Principal Supervisory Agent, 11th District, Federal Home Loan Bank Board [FHLBB], Richard H. Holt, former Senior Examiner, 11th District, FHLBB, Roy A. Bonner, former Field Manager, 11th District, FHLBB, and Glen M. Sanders, former Chief Appraiser and Loan Underwriter, 11th District, FHLBB). Id., Part 4, at 142-69 (testimony of Ralph W. Christy, Deputy General Counsel, Operations and Administration, FHLBB). Id., Part 5, at 3-43 (testimony of Frederick D. Wolf); 43-69 (testimony of Peter O. Stearns, former Director, FSLIC); 70-97 (testimony of William M. Isaac, former Chairman, FDIC); 531-64 (testimony of William L. Seidman, Chairman, FDIC). Id., Part 6, at 3-32 (testimony of Charles A. Bowsher, Comptroller General).

(n80) E.g., id., Part 2, at 198-286 (testimony of Robert Kleckner, Executive Partner, Alexander Grant and Co.); 317-401 (testimony of J. Michael Cook, Managing Partner and Ronald A. Jones, Partner, Deloitte Haskins and Sells); 402-89 (testimony of Lee B. Brown, Partner, Arthur Andersen and Co.); id., Part 3, at 3-113 (testimony of W. Bowan Cutter, Consulting Partner, Harold S. Schultz, Audit Partner, and Gary Bengtson, Audit Partner, Coopers & Lybrand); id., Part 6, at 254-84 (testimony of Joseph E. Connor, Chairman, Price Waterhouse and Co.).

(n81) Id., Part 1, at 5-176 (testimony of Robert Chatov, Associate Professor, Managerial Economics and Policy, School of Management, State University of New York at Buffalo and Abraham J. Briloff, Accountancy Professor, Bernard M. Baruch College, City University of New York).

51

Document info
Document views227
Page views227
Page last viewedWed Dec 07 13:31:08 UTC 2016
Pages90
Paragraphs870
Words44164

Comments