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The Arthur Anderson, Enron, and WorldCom scandals didn't emerge out of thin air, but had their origins in the mid-1990s, when the US Treasury actually intervened to stop attempts by the supposedly independent accounting standards board to improve matters.
Skandály kolem Artura Andersena, Enronu a WorldComu nepřišly zčistajasna. Bylo na zaděláno v polovině 90. let, kdy americké ministerstvo financí zakročilo proti pokusům údajně nezávislé rady pro účetní standardy, která chtěla pár věcí vylepšit.

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