Question

In: Accounting

Describe the Mitchell Report on Steroids, please type 1 Rich, thick description 2 External auditing

Describe the Mitchell Report on Steroids, please type

1 Rich, thick description

2 External auditing

Solutions

Expert Solution

The Report to the Commissioner of Baseball of an Independent Investigation into the Illegal Use of Steroids and Other Performance Enhancing Substances by Players in Major League Baseball, informally known as the Mitchell Report, is the result of former Democratic United States Senator from Maine George J. Mitchell's 20-month investigation into the use of anabolic steroids and human growth hormone (HGH) in Major League Baseball (MLB). The 409-page report, released on December 13, 2007, covers the history of the use of illegal performance-enhancing substances by players and the effectiveness of the MLB Joint Drug Prevention and Treatment Program. The report also advances certain recommendations regarding the handling of past illegal drug use and future prevention practices. In addition, the report names 89 MLB players who are alleged to have used steroids or other performance-enhancing drugs.

The report describes motivations for its preparation, including health effects of steroids, legal issues, fair play, and reports that baseball players acted as role models for child athletes. For example, after news coverage in August 1998 that Mark McGwire had used the then-legal androstenedione, a steroid precursor, sales of the supplement increased over 1000%, and the National Institute on Drug Abuse reported that 8% of male high school senior athletes had used androstenedione in 2001.

Mitchell reported that during the random testing in 2003, 5 to 7 percent of players tested positive for steroid use. Players on the forty-man roster of major league teams were exempt from testing until 2004. One player is quoted: "Forty-man [roster] guys already have all of the [major league] club advantages, and then they could use steroids . . . it was not a level playing field."

According to the report, after mandatory random testing began in 2004, HGH became the substance of choice among players, as it was not then detectable in tests. Also, it was noted that at least one player from each of the thirty Major League Baseball teams was involved in the alleged violations.


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