financial reporting pressures presented below is abbreviated testimony from troy no 1561252

(Financial Reporting Pressures) Presented below is abbreviated testimony from Troy Normand in the WorldCom case. He was a manager in the corporate reporting department and is one of five individuals who pleaded guilty. He is testifying in hopes of receiving no prison time when he is ultimately sentenced.

Q. Mr. Normand, if you could just describe for the jury how the meeting started and what was said during the meeting?

Q. Mr. Normand, you said that Mr. Sullivan said something about don’t jump out of the plane. What did you understand him to mean when he said that?

Q. During this meeting, did Mr. Sullivan say anything about whether you would be asked to make entries like this in the future?

Q. What did you understand that to be mean, the numbers would be the numbers?

Q. I believe you testified that Mr. Sullivan said something about the line cost numbers not being accurate. Did he ask you to conduct any analysis to determine whether the line cost numbers were accurate?

Q. Did anyone ever ask you to do that?

Q. Did you ever conduct any such analysis?

Q. During this meeting, did Mr. Sullivan ever provide any accounting justification for the entry you were asked to make?

Q. Did anything else happen during the meeting?

Q. How did you feel after this meeting?

Instructions

Answer the following questions.

(a) What appears to be the ethical issue involved in this case?

(b) Is Troy Normand acting improperly or immorally?

(c) What would you do if you were Troy Normand?

(d) Who are the major stakeholders in this case?