of shifting factory work from the United States to lower-cost countries, Delphi began also shifting white-collar work such as engineering and bookkeeping to lower-cost countries.

In March 2005, Delphi disclosed irregular accounting practices dating back to 1999. Executives allegedly used side transactions and manipulated reserves to make financial results appear stronger than they were. Many executives, including CFO Alan Dawes and Chairman J.T. Battenberg were fired or resigned. In October 2006,