51.   Lucent also awaits the completion of a Securities and Exchange Commission investigation into its accounting practices.

52.   Lucent Technologies, the troubled phone equipment manufacturer, said that its accounting practices were being investigated by the Securities and Exchange Commission.

53.   Maytag has also come under fire from some analysts who have questioned its recent accounting practices.

54.   Many U.S. software firms use the same accounting practice for their research and development costs.

55.   Most of them are family-owned with poor accounting practices and little experience with outside investors.

56.   Moreover, financial analysts say, Republic is relying on a controversial accounting practice known as pooling of interests.

57.   Now the company has confirmed that the SEC is investigating its accounting practices and Sunbeam is delaying registering a planned bond offering.

58.   Now, with Global Crossing in bankruptcy proceedings and the Securities and Exchange Commission investigating its accounting practices, its friends in Washington are less visible.

59.   Notebaert brings Bell credentials and a stolid management style to Qwest, which has been rattled by SEC investigations into its accounting practices.

60.   Olson said she had been warned last August by Sherron Watkins, then-director of corporate development, about questionable accounting practices at the firm.