1.   As for the questionable accounting, Hoffman insisted it was a misunderstanding that arose in the confusion of the negotiations.

2.   Auditing a company with a history of reportedly questionable accounting would be a risky endeavor because bankruptcy proceedings and lawsuits would affect valuations of Enron assets, he said.

3.   Auditors are less likely to stand up to clients about questionable accounting for fear of losing their consulting business, the critics say.

4.   Greenberg highlights companies that may employ questionable accounting to pump up profits and those likely to encounter problems due to changes in competitive conditions.

5.   Investors continued to look closely at the financial practices of other firms with questionable accounting and a heavy burden of debt.

6.   Previously, Andersen CEO Joseph Berardino had blamed the collapse of the company on a failed business model, rather than questionable accounting.

7.   Share prices had dropped sharply over the past two months under a constant barrage of disappointing earnings news, Middle East political tension and reports of questionable accounting.

8.   Those problems go much deeper than a rotten quarter or questionable accounting.

9.   Artists such as Courtney Love and the Dixie Chicks have filed lawsuits alleging similar questionable accounting practices.

10.   Enron rivals, including Dynegy, El Paso Corp., CMS Energy and Williams Cos., have come under scrutiny because of their own questionable accounting and trading activities.