Aggressive Accounting CFO.com reports that despite the Enron and Worldcom fiascos less than three years ago CFO's are still facing significant pressure to cook the books.

"Nearly half — 47 percent — report they still feel pressure from their superiors to use aggressive accounting to make results look better....Of those who have felt pressure in the past, only 38 percent think there is less pressure today than there was three years ago, and 20 percent say there is more."

Despite this troublesome news, over three-quarters of the respondents to the survey felt that Sarbanes-Oxley, despite creating more work and added cost, has made it easier to withstand pressure from their superiors.