Cynthia Cooper played the role of a whistleblower. She Discovered the treatments of line costs of WorldCom. Furthermore, Scott D. Sullivan, the chief financial officer had no intentions to notify WorldCom’s outside auditor, Arthur Andersen concerning the line costs as capital expenditures. The internal WorldCom documents and e-mail messages are valuable evidence against the company’s executives that they were aware of the improper accounting activities. This indicates that not only were they attentive to the improper accounting activities, but, still continued to use improper accounting methods. The amount of capitalized costs could have easily exposed their improper activities earlier than May 2002. In addition, Arthur Andersen should have
