DETROIT — Kmart Corp., which filed for Chapter 11 bankruptcy protection this week, said Friday that it has begun an internal investigation after receiving an anonymous letter claiming to be from employees that raised questions about its accounting.

        The nation's third-largest discount retailer, which filed for bankruptcy protection Tuesday, said it notified the Securities and Exchange Commission and is cooperating with the regulatory agency, which is conducting its own investigation.

        The disclosure comes amid heightened sensitivity about accounting issues in the wake of the collapse of energy trader Enron Corp. amid questionable accounting practices.

        “This is something that if they go through and they don't find anything, it will really reassure people,” said Jeff Stinson, an analyst with Midwest Research. “Right now, after declaring Chapter 11 bankruptcy, it's going to take a lot of time to rebuild confidence.”

        Kmart said the letter, which it received just over a week ago, was addressed to its auditors PricewaterhouseCoopers, its board of directors and the SEC.

        “The letter has been referred to the audit committee of the board of directors, which promptly engaged outside counsel and accounting consultants to conduct an independent investigation,” the company said in a news release.

        An SEC spokesman Friday said the agency had no immediate comment.

        PricewaterhouseCoopers spokesman David Nestor confirmed that the company also received a copy of the letter. He said the auditor was cooperating with Kmart and its outside counsel in the investigation.

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