https://fanyi.youdao.

com/download

Page 45

Jennifer Nevin
Arundhati Rao
(Charles L. Martin Jr.)
:

- (Sarbanes-Oxley Act)

17435
3-10513 3 3
4 MBA 1
4

; !

(Arthur Anderson)
1998 30 (Waste Management Inc.)
5 17

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
Page 46

; -

INTRODUCTION:

20 50 ;

20 50 24
1965

1968
1971 32 75
20 36% 36%

1976

1977

20 80
1991 1990 Wheelabrator
1971
1600 1991 75

90
;

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
 Page 47

1991
Browning-Ferris 1990 4

1968 (AA)
1992 1997 1968
1997
1991 Robert Allgyer AA
Allgyer

9
2500 A 1991-1999

20 90 14
1997

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
Page 48

-
SEC

(James Koenig) (Thomas Hau)

1992 1997 21 14

1988
GAAP[1]

(Edward Maier)

( ) FASB ASC 360-

10-55

1989

1992

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
 Page 49

FASB ASC 980-340-50-1

GAAP
( )

GAAP

1992 1996 1993

5

1992 1996

1992 1997

2
1995 14.8%

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
Page 50

* 6500

1992
1992
3.51

2.4 1.11
1.11
(1993
5 ) Koenig Hau
150

1993

1993

1992
1993

60
8 7500
10 15000

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
 Page 51

10 1.5
12 3 Koenig Hau
GAAP

Koenig

1993 ( 2)

Allgyer Koenig
Herbert Getz 1.29
10%

Allgyer
1993

allgayer
1993
GAAP
10
1.65 2.05
GAAP

GAAP 1994 1 1
GAAP
1994
6

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
Page 52

1994 5% 10%

1994

1994 5 000
FASB ASC 410-30-10
2500
2500

1994
2100 1996 1

1994 Allgyer
(
B); 1994

80% 50% 40% 50% 30% 3

1995

1989

1994

1995

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
 Page 53

2500
1700
980
5400 10%

30% 128%

1996 5
1996 1997
1992 1993 1994
1998

1998 2
1992 1997
1992 1997
17 33%
60
:
Litigation Release No. 17435 / March 26, 2002, SEC v. Dean l. Buntrock, Phillip B. Rooney, James E. Koenig,
Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen &Administrative Proceeding File No. 3-10513.
In the Matter of Arthur Andersen, LLP. Retrieved on March 15, 2013 from: http://www.sec.gov/litigation/
admin/34-44444.htm
Securities and Exchange Commission vs. Dean l. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C.
Hau, Herbert A. Getz, and Bruce D. Tobecksen. 26 March 2002. Retrieved on March 15, 2013 from: http://
www.sec.gov/litigation/complaints/complr17435.htm
WMX Technologies, Inc. Summary of Action Steps. Retrieved on March 15, 2013 from: http://www.sec.gov/
pdf/complr17435ex.pdf.
Waste Management Inc. History Funding Universe. Retrieved on March 15, 2013 from: http://www.
fundinguniverse.com/company-histories/waste-management-inc-history/

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014
Page 54

Rothman, David (18 April 1990) BFI Exists Haz Waste. Chemical Week.
US. Senate Committee on Banking and Urban Affairs Oversight Hearing on "Accounting and Investor
Protection Issues Raised by Enron and Other Public Companies Oversight of the Accounting Profession,
Audit Quality and Independence, and Formulation of Accounting Principles. Retrieved on March 15, 2013
from: http://www.banking.senate.gov/02_03hrg/030602/seidler.htm
The Sarbanes Oxley Act of 2002. Retrieved on March 15, 2013 from: http://www.sec.gov/about/laws/soa2002.
pdf.

Journal of the International Academy for Case Studies, Volume 20, Number 3, 2014