By John S. McClenahen In the wake of Enron Corp.'s audit problems and Chapter 11 bankruptcy filing, a majority of member companies recently surveyed by the Manufacturers Alliance/MAPI, Arlington, Va., say they plan to change their financial reporting practices. Senior financial officers at 35 of the 56 responding manufacturing companies expect changes, with most saying their firms will make additional disclosures. Five companies plan to increase the number of annual audit meetings, two expect to bring some items back onto their balance sheets, and one firm anticipates changing its accounting practices. The survey question allowed for multiple responses. In contrast, 21 executives say their companies will not change their financial reporting practices. An interesting footnote: Of 55 senior financial executives responding to a question about their companies being more intensely scrutinized by securities analysts since Enron's problems surfaced, only eight said yes.