11.   The problems stemmed from improper accounting for affiliated partnerships that the company executives had used to keep corporate debt off the books.

12.   The state audit found extensive evidence of improper accounting and contracting procedures.

13.   Watkins has been praised by members of Congress for raising concerns within Enron and Andersen about potentially improper accounting at the company.

14.   WorldCom has lost a crucial source of financing since it disclosed that it engaged in improper accounting, bankers said Thursday.

15.   Federal banking regulators said Superior had engaged in poor lending practices, improper accounting and record keeping, and had ineffective board and management supervision.

16.   Investors traded more cautiously in the tech sector, however, troubled by reports of improper accounting at Computer Associates.

17.   Wall Street displayed some resilience Friday with stocks posting a solid advance despite news of more improper accounting, this time at Xerox.

18.   Wall Street displayed a little more resilience Friday with stocks posting a solid advance despite news of more improper accounting, this time at Xerox.

19.   Watkins warned of improper accounting nearly two months before the energy-trading company entered its downward spiral.

20.   The euro had also risen sharply against the dollar, triggered by news WorldCom Inc. would restate its financial statements due to improper accounting.