Classifier Instance:

Anchor text: Arthur Andersen
Target Entity: Arthur_Andersen
Preceding Context: The year 2001 witnessed a series of financial information frauds involving Enron Corporation, auditing firm
Succeeding Context: , the telecommunications company WorldCom, Qwest and Sunbeam, among other well-known corporations. These problems highlighted the need to review the effectiveness of accounting standards, auditing regulations and corporate governance principles. In some cases, management manipulated the figures shown in financial reports to indicate a better economic performance. In others, tax and regulatory incentives encouraged over-leveraging of companies and decisions to bear extraordinary and unjustified risk.
Paragraph Title: Accounting scandals
Source Page: Accountancy

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