A series of accounting scandals has hit corporate America this year, including the case of Xerox and the most serious case involving WorldCom with its accounting fraud of overstating 3.8 billion US dollars.

• 美国企业今年以来陆续爆发诸多会计作帐丑闻，包括全录公司案以及最严重的世界通讯案，浮报高达三十八亿美元的假帐。