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 <subject>Employee benefit plans</subject>
 <subject>Employee retirement plans</subject>
 <subject>Financial analysis</subject>
 <subject>Financial management</subject>
 <subject>Reporting requirements</subject>
 <subject>Accounting procedures</subject>
 <subject>Accounting standards</subject>
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 <title>Highlights of GAO&apos;s Corporate Governance, Transparency and Accountability Forum</title>
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<abstract>The recent sudden and largely unexpected bankruptcy of the Enron
Corporation, and financial difficulties experienced by several	 
other large corporations have resulted in substantial losses to  
employees and shareholders. Many believe that the decline of	 
Enron and other instances of financial statement earnings	 
restatements and bankruptcies have resulted in a general decline 
in investor confidence in the nation&apos;s financial markets and	 
external auditors. This report discusses GAO&apos;s forum on corporate
governance, transparency, and accountability in an attempt to	 
reduce the possibility of future Enron-like situations occurring</abstract>
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 <topic>Financial analysis</topic>
 <topic>Financial management</topic>
 <topic>Reporting requirements</topic>
 <topic>Accounting procedures</topic>
 <topic>Accounting standards</topic>
 <topic>Auditing procedures</topic>
 <topic>Auditing standards</topic>
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