31.   GLOBAL CROSSING REVIEWS ALLEGATIONS Global Crossing said that an employee who questioned its accounting practices in a letter demanded cash to drop a lawsuit over his dismissal.

32.   He added that Halliburton eventually collects on many of its claims, and that its accounting practices reflected that experience.

33.   He opened an accounting practice, and business built quickly.

34.   He said Walsh and Tyco could have avoided such questions if the company had higher standards in place before concerns arose about its accounting practices and corporate behavior.

35.   Heavy insider selling, indecipherable accounting practices and a stream of executive departures have combined to create a growing credibility gap between the company and Wall Street.

36.   However, the bureau concedes that it suffered for years from outdated accounting practices, personnel shortages and inadequate staff training.

37.   IBM says its accounting practices are legal, but will not comment further.

38.   If one plant had great accounting practices, he wanted everyone to adopt them.

39.   In her letter, Watkins expressed anguish about the accounting practices of four Enron partnerships and the involvement in one deal of former Enron chief financial officer Andrew Fastow.

40.   In late October, SEC officials began questioning System Software about some its accounting practices for recognizing revenue, former executives, analysts and investors said.