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3月,安达信会计事务所因被法院裁定为“妨碍司 法”而黯然出局,著名的“五大”国际会计师事务所从此变成“四大”。7月,美国第二大长途电话公司世界通信公司公布了其高达50亿美元的财务欺诈丑闻,并申请破产保护,从而成为美国有史以来规模最大的企业破产案。此外,世界最大的复印机生产商施乐公司高报利润事件,全球著名的证券公司美林公司因发布不实分析误导投资者受到法律制裁一事,及全球第三大药品制造公司默克公司则因虚报收入受到调查等事件均引发了全球范围内的信用危机并造成了一股强大的经济冲击波。
In March, Arthur Andersen acted as the “Big Four” because of being ruled by the court as “obstructing the judiciary.” Since then, the famous “Big Five” international accounting firm has become the “Big Four.” In July, WorldCom, the nation’s second-largest long-distance carrier, announced its $ 5 billion financial fraud scandal and filed for bankruptcy protection, making it the largest corporate bankruptcy in the history of the United States. In addition, the world’s largest maker of copiers Xerox reported high profits, the world’s leading securities firm Merrill Lynch misleading investors due to misleading analysis of the issue of legal sanctions, and the world’s third-largest drug maker Merck Corps because of false reporting Events such as income surveys triggered a worldwide credit crisis and created a powerful economic shock.