1.   A recent survey by PricewaterhouseCoopers found that more than half of the securities class action suits filed last year contained allegations of improper accounting.

2.   But the company faces many of the same accusations as Enron, including charges of improper accounting and the enrichment of executives as other employees lost millions.

3.   Enron appears to have done nothing wrong in accounting for its trading revenues, unlike its almost certainly improper accounting for dealings with entities off its own balance sheets.

4.   EMTV, a once red-hot German media company, all but collapsed amid revelations of improper accounting and shady dealmaking.

5.   In that case, AOL was found to have used improper accounting to report profits earlier than it should have.

6.   Indeed, prosecutors have found multiple indications in the work papers of improper accounting at some Columbia hospitals for nonreimbursable services.

7.   Investors have turned to Andersen for compensation, contending that the firm either knew or should have known about improper accounting at the company that contributed to its collapse.

8.   Lawyers for the other two defendants said their clients were not accountants and knew of no improper accounting.

9.   The company cited improper accounting practices during the tenure of Al Dunlap as chairman.

10.   The letter, written months before Enron declared bankruptcy in December warned that improper accounting practices threatened to could destroy the company.