Los escándalos contables son escándalos comerciales que surgen de la manipulación intencional de los estados financieros con la divulgación de fechorías financieras por parte de ejecutivos confiables de corporaciones o gobiernos. Tales fechorías generalmente involucran métodos complejos para malversación o malversación de fondos, exageración de ingresos , subestimación de gastos, exageración [1] del valor de los activos corporativos o subestimación de la existencia de pasivos (esto puede hacerse manualmente o por medio del aprendizaje profundo [ 2] ). Involucra a un empleado, una cuenta o una corporación en sí misma y es engañosa para los inversionistas y accionistas .[3]
Este tipo de " contabilidad creativa " puede equivaler a fraude , y las investigaciones suelen ser iniciadas por agencias de supervisión gubernamentales, como la Comisión de Bolsa y Valores (SEC) de los Estados Unidos. Los empleados que cometen fraude contable a solicitud de sus empleadores están sujetos a un proceso penal personal. [4]
Dos tipos de fraude
Apropiación indebida de activos
La apropiación indebida de activos, a menudo llamada defalcación o fraude de empleados, ocurre cuando un empleado roba los activos de una empresa, ya sean de naturaleza monetaria o física. Por lo general, los activos robados son efectivo o equivalentes de efectivo y datos de la empresa o propiedad intelectual . [5] Sin embargo, la apropiación indebida de activos también incluye realizar un inventario de una instalación o utilizar los activos de la empresa para fines personales sin autorización. Los activos de la empresa incluyen todo, desde suministros de oficina e inventario hasta propiedad intelectual.
Informes financieros fraudulentos
Los informes financieros fraudulentos también se conocen como fraude en la gestión de ganancias. En este contexto, la administración manipula intencionalmente las políticas contables o las estimaciones contables para mejorar los estados financieros. Las corporaciones públicas y privadas cometen informes financieros fraudulentos para asegurar el interés de los inversionistas u obtener aprobaciones bancarias para financiamiento, como justificación de bonificaciones o aumentos salariales o para cumplir con las expectativas de los accionistas. [6] La Comisión de Bolsa y Valores ha entablado acciones de ejecución contra corporaciones por muchos tipos de informes financieros fraudulentos, incluido el reconocimiento inadecuado de ingresos, relleno de fin de período, entradas posteriores al cierre fraudulentas, valoraciones de activos incorrectas y medidas financieras engañosas que no son PCGA. [7]
El triángulo del fraude
El triángulo del fraude es un modelo para explicar los factores que hacen que alguien cometa comportamientos fraudulentos en contabilidad. Consta de tres componentes que, en conjunto, dan lugar a un comportamiento fraudulento:
- Incentivos / Presión: La gerencia u otros empleados tienen incentivos o presiones para cometer fraude.
- Oportunidades: Las circunstancias brindan oportunidades para que la gerencia o los empleados cometan fraude.
- Actitudes / racionalización: existe una actitud, carácter o conjunto de valores éticos que permite a la gerencia o los empleados cometer un acto deshonesto, o se encuentran en un entorno que impone suficiente presión que les hace racionalizar la comisión de un acto deshonesto. [8]
Incentivos / presiones: un incentivo común para que las empresas manipulen los estados financieros es una disminución en las perspectivas financieras de la empresa. Las empresas también pueden manipular las ganancias para cumplir con los pronósticos o puntos de referencia de los analistas, como las ganancias del año anterior, para: cumplir con las restricciones del convenio de deuda , lograr un objetivo de bonificación basado en las ganancias o inflar artificialmente los precios de las acciones. En cuanto a la apropiación indebida de activos , las presiones financieras son un incentivo común para los empleados. Los empleados con obligaciones financieras excesivas, o aquellos con problemas de abuso de sustancias o de juego pueden robar para satisfacer sus necesidades personales. [9]
Oportunidades: aunque los estados financieros de todas las empresas están potencialmente sujetos a manipulación, el riesgo es mayor para las empresas de industrias en las que se involucran juicios y estimaciones contables importantes. La rotación del personal de contabilidad u otras deficiencias en los procesos de información y contabilidad pueden crear una oportunidad para la incorrección. En cuanto a la apropiación indebida de activos, las oportunidades son mayores en empresas con efectivo accesible o con inventario u otros activos valiosos, especialmente si los activos son pequeños o fáciles de eliminar. La falta de controles sobre los pagos a proveedores o sistemas de nómina puede permitir a los empleados crear proveedores o empleados ficticios y facturar a la empresa por servicios o tiempo. [10]
Actitudes / racionalización: La actitud de la alta dirección hacia la información financiera es un factor de riesgo crítico para evaluar la probabilidad de estados financieros fraudulentos. Si el director ejecutivo u otros altos directivos muestran una indiferencia significativa por el proceso de información financiera, como emitir constantemente pronósticos demasiado optimistas, o están demasiado preocupados por la previsión de ganancias de los analistas de la reunión, es más probable que se presenten informes financieros fraudulentos . De manera similar, por la apropiación indebida de activos, si la gerencia engaña a los clientes cobrando de más por los bienes o participando en tácticas de venta de alta presión, los empleados pueden sentir que es aceptable que se comporten de la misma manera. [11]
Causas
Un control interno débil es una oportunidad para un estafador. El fraude no es un problema contable; es un fenómeno social. Si se despoja del crimen económico de sus múltiples variaciones, sólo hay tres formas en que una víctima puede ser separada ilegalmente del dinero: por la fuerza, el sigilo o el engaño. [12] La falta de transparencia en las transacciones financieras es un método ideal para ocultar un fraude. Información de gestión deficiente cuando el sistema de gestión de una empresa no produce resultados oportunos, precisos, suficientemente detallados y relevantes. En tal caso, la señal de advertencia de fraude, como el robo continuo de una cuenta bancaria, puede oscurecerse. La falta de un departamento de auditoría independiente dentro de la empresa también es una señal de un control interno débil. La mala práctica contable también es parte de un control interno débil. Un ejemplo de mala práctica contable es la falta de conciliación mensual de la cuenta bancaria. [13]
Motivaciones ejecutivas y gerenciales para el fraude
Un alto ejecutivo puede reducir el precio de las acciones de su empresa fácilmente debido a la asimetría de información . El ejecutivo puede acelerar la contabilidad de los gastos esperados, retrasar la contabilidad de los ingresos esperados, participar en transacciones fuera del balance general para hacer que la rentabilidad de la empresa parezca temporalmente más pobre o simplemente promover e informar estimaciones severamente conservadoras (por ejemplo, pesimistas) de ganancias futuras. Es probable que estas noticias de ganancias aparentemente adversas reduzcan (al menos temporalmente) el precio de las acciones. (Esto es de nuevo debido a las asimetrías de información , ya que es más común que los altos ejecutivos a hacer todo lo posible para ventana de vestir pronósticos de ganancias de su empresa.
Los altos directivos tienden a compartir el precio para hacer de una empresa un objetivo de adquisición más fácil . Cuando la empresa es comprada (o privada), a un precio dramáticamente más bajo, el artista de la adquisición obtiene una ganancia inesperada de las acciones del ex alto ejecutivo para reducir subrepticiamente el precio de las acciones. Esto puede representar decenas de miles de millones de dólares (cuestionablemente) transferidos de accionistas anteriores al artista de la adquisición. Luego, el ex alto ejecutivo es recompensado con un apretón de manos dorado por presidir la venta especial que a veces puede ascender a cientos de millones de dólares por uno o dos años de trabajo. [14] El oportunismo empresarial juega un papel importante en estos escándalos.
Problemas similares ocurren cuando un activo público o una organización sin fines de lucro se somete a la privatización . Los altos ejecutivos a menudo obtienen enormes beneficios monetarios cuando una entidad estatal o sin fines de lucro se vende a manos privadas. Al igual que en el ejemplo anterior, pueden facilitar este proceso haciendo que la entidad parezca estar en crisis financiera; esto reduce el precio de venta (en beneficio del comprador) y aumenta la probabilidad de que las organizaciones sin fines de lucro y los gobiernos vendan. También puede contribuir a una percepción pública de que las entidades privadas se administran de manera más eficiente, reforzando así la voluntad política de vender activos públicos. Nuevamente, debido a la información asimétrica , los formuladores de políticas y el público en general ven una empresa del gobierno que fue un 'desastre' financiero - milagrosamente revertida por el sector privado (y típicamente revendida) en unos pocos años. Según el estatuto de declaración especial de fraude, "el gobierno debe 'establecer mediante evidencia clara y convincente que el contratista sabía que sus reclamos presentados eran falsos, y que tenía la intención de defraudar al gobierno al presentar esos reclamos'". Mera negligencia, inconsistencia, o las discrepancias no son procesables bajo el estatuto de Alegato Especial en Fraude. [15]
Motivaciones de los empleados para el fraude
No todos los escándalos contables son causados por los de arriba. De hecho, en 2015, el 33% de todas las quiebras comerciales fueron causadas por robos de empleados. [16] A menudo, los mandos intermedios y los empleados se ven presionados a modificar voluntariamente los estados financieros debido a sus deudas o la posibilidad de obtener un beneficio personal sobre el de la empresa, respectivamente. Por ejemplo, los oficiales que serían compensados más a corto plazo (por ejemplo, efectivo en el bolsillo) podrían ser más propensos a reportar información inexacta en una ficha o factura (enriqueciendo a la empresa y quizás eventualmente obteniendo un aumento). [17]
Lista de los mayores escándalos contables
Empresa | Año | Firma de auditoría | País | Notas |
---|---|---|---|---|
Fred Stern y compañía | 1925 | Touche, Niven & Co. | Estados Unidos | |
Grupo Hatry | 1929 | Reino Unido | ||
Royal Mail Steam Packet Company | 1931 | Reino Unido | ||
Molinos interestatales de calcetería | 1937 | Homes y Davis | Estados Unidos | |
McKesson y Robbins, Inc. | 1938 | Price, Waterhouse & Co. | Estados Unidos | |
Sistema Yale Express | 1965 [18] | Turba, Marwick, Mitchell & Co. | Estados Unidos | Valor neto exagerado y no indicó la pérdida operativa neta |
Corporación de aceptación atlántica | 1965 [19] | Wagman, Fruitman y Lando | Canadá | Conflictos de interés de CPA |
Continental Vending Machine Corp. | 1969 [20] | Lybrand, Ross Brothers y Montgomery | Estados Unidos | Socios de CPA condenados y multados |
Corporación Nacional de Mercadotecnia Estudiantil | 1970 [21] | Turba, Marwick, Mitchell & Co. | Estados Unidos | Sobrevaloración de ganancias |
Centros de enfermería Four Seasons de América | 1970 [22] | Arthur Andersen | Estados Unidos | Sobrevaloración de ganancias; Socios de CPA acusados |
Financiamiento de capital | 1973 [23] | Wolfson Weiner; Ratoff y Lapin | Estados Unidos | Creó pólizas de seguro ficticias |
Fondo de fondos - Servicios para inversores en el extranjero | 1973 [24] | Arthur Andersen | Canadá | Fondo mutuo que infló el valor de los activos. |
Lockheed Corporation | 1976 [25] | Estados Unidos | ||
Banco de mano de Nugan | 1980 [26] | Australia | ||
Servicios de arrendamiento de OPM | 1981 [27] | Fox & Company | Estados Unidos | Arrendamientos ficticios creados |
ZZZZ Mejor | 1986 [28] | Estados Unidos | Esquema Ponzi dirigido por Barry Minkow | |
Northguard Acceptance Ltd. | 1980 a 1982 [29] | Ernst & Young | Canadá | |
Valores gubernamentales de ESM | 1986 [30] | Alexander Grant y compañía | Estados Unidos | Soborno de socio CPA. |
Fideicomiso de los banqueros | 1988 [31] | Arthur Young y compañía | Estados Unidos | Escondió un precio incorrecto de $ 80 millones de derivados que contribuyeron a las ganancias al recortar las bonificaciones. |
Barlow Clowes | 1988 [32] | Reino Unido | Servicio de gestión de gilts. £ 110 millones desaparecidos | |
Eddie loco | 1989 [33] | Estados Unidos | ||
MiniScribe | 1989 [34] | Estados Unidos | ||
Livent | 1989 a 1998 | Deloitte y Touche [35] [36] | Canadá | Fraude y falsificación |
Polly Peck | 1990 [37] | Reino Unido | ||
Banco de Crédito y Comercio Internacional | 1991 [38] | Reino Unido | ||
Phar-Mor | 1992 [39] | Coopers y Lybrand | Estados Unidos | Fraude postal, fraude electrónico, fraude bancario y transporte de fondos obtenidos mediante robo o fraude |
Informix Corporation | 1996 [40] | Ernst & Young [41] | Estados Unidos | |
Sybase | 1997 [42] [43] [44] | Ernst & Young [45] | Estados Unidos | |
Cendant | 1998 [46] | Ernst & Young | Estados Unidos | |
Cinar | 1998 [47] | Ernst & Young | Canadá | Mal uso de fondos corporativos |
Waste Management, Inc. | 1999 [48] | Arthur Andersen | Estados Unidos | Declaraciones erróneas financieras |
MicroStrategy | 2000 [49] | PWC | Estados Unidos | Michael Saylor |
Unificar Corporación | 2000 [50] | Deloitte y Touche | Estados Unidos | |
Asociados informáticos | 2000 [51] | KPMG | Estados Unidos | Sanjay Kumar y Stephen Richards |
Lernout y Hauspie | 2000 [ cita requerida ] | KPMG | Bélgica | Transacciones ficticias en Corea y metodologías contables inadecuadas en otros lugares |
fotocopia | 2000 [52] | KPMG | Estados Unidos | Falsificar resultados financieros |
One.Tel | 2001 [53] | Ernst & Young | Australia | |
Enron | 2001 [54] | Arthur Andersen | Estados Unidos | Jeffrey Skilling , Kenneth Lay y Andrew Fastow |
Swissair | 2001 | PricewaterhouseCoopers | Suiza | |
Filadelfia | 2002 [55] | Deloitte y Touche | Estados Unidos | John Rigas |
AOL | 2002 [52] | Ernst & Young | Estados Unidos | Ventas infladas |
Bristol-Myers Squibb | 2002 [52] [56] | PricewaterhouseCoopers | Estados Unidos | Ingresos inflados |
Energía CMS | 2002 [52] [57] | Arthur Andersen | Estados Unidos | Operaciones de ida y vuelta |
Duke Energy | 2002 [52] | Deloitte y Touche | Estados Unidos | Operaciones de ida y vuelta |
Vivendi Universal | 2002 [52] | Arthur Andersen | Francia | Financial reshuffling |
Dynegy | 2002[52] | Arthur Andersen | United States | Round trip trades |
El Paso Corporation | 2002[52] | Deloitte & Touche | United States | Round trip trades |
Freddie Mac | 2002[58] | PricewaterhouseCoopers | United States | Understated earnings |
Global Crossing | 2002[52] | Arthur Andersen | Bermuda | Network capacity swaps to inflate revenues |
Halliburton | 2002[52] | Arthur Andersen | United States | Improper booking of cost overruns |
Homestore.com | 2002[52][59] | PricewaterhouseCoopers | United States | Improper booking of sales |
ImClone Systems | 2002[60] | KPMG | United States | Samuel D. Waksal |
Kmart | 2002[52][61] | PricewaterhouseCoopers | United States | Misleading accounting practices |
Merck & Co. | 2002[52] | PricewaterhouseCoopers | United States | Recorded co-payments that were not collected |
Merrill Lynch | 2002[62] | Deloitte & Touche | United States | Conflict of interest |
Mirant | 2002[52] | KPMG | United States | Overstated assets and liabilities |
Nicor | 2002[52] | Arthur Andersen | United States | Overstated assets, understated liabilities |
Peregrine Systems | 2002[52] | Arthur Andersen | United States | Overstated sales |
Qwest Communications | 2002[52] | 1999, 2000, 2001 Arthur Andersen 2002 October KPMG | United States | Inflated revenues |
Reliant Energy | 2002[52] | Deloitte & Touche | United States | Round trip trades |
Sunbeam | 2002[63] | Arthur Andersen | United States | Overstated sales and revenues |
Symbol Technologies | 2002[64][65] | |||
SteinHoff internationalies | 2002 | United States | Overstated sales and revenues | |
Tyco International | 2002[52] | PricewaterhouseCoopers | Bermuda | Improper accounting, Dennis Kozlowski |
WorldCom | 2002[52][66] | Arthur Andersen | United States | Fraudulent expense capitalization, Bernard Ebbers |
Royal Ahold | 2003[67] | Deloitte & Touche | United States | Inflating promotional allowances |
Parmalat | 2003[68][69] | Grant Thornton SpA | Italy | Falsified accounting documents, Calisto Tanzi |
HealthSouth Corporation | 2003[70] | Ernst & Young | United States | Richard M. Scrushy |
Nortel | 2003[71] | Deloitte & Touche | Canada | Distributed ill-advised corporate bonuses to top 43 managers |
Chiquita Brands International | 2004[72] | Ernst & Young | United States | Illegal payments |
AIG | 2004[73] | PricewaterhouseCoopers | United States | Accounting of structured financial deals |
Bernard L. Madoff Investment Securities LLC | 2008[74] | Friehling & Horowitz | United States | Biggest Ponzi scheme in history[75] |
Anglo Irish Bank | 2008[76] | Ernst & Young | Ireland | Anglo Irish Bank hidden loans controversy |
Satyam Computer Services | 2009[77] | PricewaterhouseCoopers | India | Falsified accounts |
Biovail | 2009 [78] | Canada | False Statements | |
Taylor, Bean & Whitaker | 2009 [79] | PricewaterhouseCoopers | United States | Fraudulent spending |
Monsanto | 2009 to 2011 [80] | Deloitte | United States | Improper accounting for incentive rebates |
Kinross Gold | 2010 [81] | KPMG | Canada | Overstated asset values |
Lehman Brothers | 2010[82] | Ernst & Young | United States | Failure to disclose Repo 105 misclassified transactions to investors |
Amir-Mansour Aria | 2011 | IAO (Audit organization) and other Audit firms | Iran | Business loans without putting any collateral and financial system |
Bank Saderat Iran | 2011 | IAO (Audit organization) and other Audit firms | Iran | Financial transactions among banks and getting a lot of business loans without putting any collateral |
Sino-Forest Corporation | 2011[83] | Ernst & Young | Canada-China | Ponzi scheme, falsifying assets |
Olympus Corporation | 2011[84] | Ernst & Young | Japan | Tobashi using acquisitions |
Autonomy Corporation | 2012[85] | Deloitte & Touche | United States | Subsidiary of HP. |
Penn West Exploration | 2012 to 2014 [86] | KPMG | Canada | Overstated profits |
Pescanova | 2013 | BDO Spain | Spain | Understated debt, Fraudulent invoices, Falsified accounts |
Petrobras | 2014 [87] | PricewaterhouseCoopers | Brazil | Government bribes, Misappropriation, Money laundering |
Tesco | 2014[88] | PricewaterhouseCoopers | UK | Revenue recognition |
Toshiba | 2015[89] | Ernst & Young | Japan | Overstated profits |
Valeant Pharmaceuticals | 2015 [90] | PricewaterhouseCoopers | Canada | Overstated revenues |
Alberta Motor Association | 2016 [91][92] | Canada | Fraudulent invoices | |
Odebrecht | 2016 [93] | Brazil | Government bribes | |
Wells Fargo | 2017 [94] | KPMG | United States | False accounting |
1Malaysia Development Berhad | 2018 | Ernst & Young, Deloitte, KPMG [95] | Malaysia | Fraud, money laundering, abuse of political power, government bribes |
Wirecard AG | 2020[96] | Ernst & Young | Germany | Allegations of fraud |
Luckin Coffee | 2020 | Ernst & Young | China | Inflated its 2019 sales revenue by up to US$310 million |
Resultados notables
The Enron scandal turned in to the indictment and criminal conviction of Big Five auditor Arthur Andersen on June 15, 2002. Although the conviction was overturned on May 31, 2005, by the Supreme Court of the United States, the firm ceased performing audits and split into multiple entities.[97] The Enron scandal was defined as being one of the biggest audit failures of all time. The scandal included utilizing loopholes that were found within the GAAP (General Accepted Accounting Principles). For auditing a large-sized company such as Enron, the auditors were criticized for having brief meetings a few times a year that covered large amounts of material. By January 17, 2002, Enron decided to discontinue its business with Arthur Andersen, claiming they had failed in accounting advice and related documents. Arthur Andersen was judged guilty of obstruction of justice for disposing of many emails and documents that were related to auditing Enron. Since the SEC is not allowed to accept audits from convicted felons, the firm was forced to give up its CPA licenses later in 2002, costing over 113,000 employees their jobs. Although the ruling was later overturned by the U.S. Supreme Court, the once-proud firm's image was tarnished beyond repair, and it has not returned as a viable business even on a limited scale.
On July 9, 2002 George W. Bush gave a speech about recent accounting scandals that had been uncovered. In spite of its stern tone, the speech did not focus on establishing new policy, but instead focused on actually enforcing current laws, which include holding CEOs and directors personally responsible for accountancy fraud.[98]
In July 2002, WorldCom filed for bankruptcy protection in what was considered at the time as the largest corporate insolvency ever.[99] A month earlier, the company's internal auditors discovered over $3.8 billion in illicit accounting entries intended to mask WorldCom's dwindling earnings, which was by itself more than the accounting fraud uncovered at Enron less than a year earlier.[100] Ultimately, WorldCom admitted to inflating its assets by $11 billion.[101]
These scandals reignited the debate over the relative merits of US GAAP, which takes a "rules-based" approach to accounting, versus International Accounting Standards and UK GAAP, which takes a "principles-based" approach.[102][103] The Financial Accounting Standards Board announced that it intends to introduce more principles-based standards. More radical means of accounting reform have been proposed, but so far have very little support. The debate itself, however, overlooks the difficulties of classifying any system of knowledge, including accounting, as rules-based or principles-based. This also led to the establishment of the Sarbanes-Oxley Act.
On a lighter note, the 2002 Ig Nobel Prize in Economics went to the CEOs of those companies involved in the corporate accounting scandals of that year for "...adapting the mathematical concept of imaginary numbers for use in the business world."
In 2003, Nortel made a big contribution to this list of scandals by incorrectly reporting a one cent per share earnings directly after their massive layoff period. They used this money to pay the top 43 managers of the company. The SEC and the Ontario securities commission eventually settled civil action with Nortel. However, a separate civil action will be taken up against top Nortel executives including former CEO Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly, and MaryAnne E. Pahapill and Hamilton. These proceedings have been postponed pending criminal proceedings in Canada, which opened in Toronto on January 12, 2012.[104] Crown lawyers at this fraud trial of three former Nortel Networks executives say the men defrauded the shareholders of Nortel of more than $5 million. According to the prosecutor this was accomplished by engineering a financial loss in 2002, and a profit in 2003 thereby triggering Return to Profit bonuses of $70 million for top executives.[105][106][107][108][109] In 2007, Dunn, Beatty, Gollogly, Pahapill, Hamilton, Craig A. Johnson, James B. Kinney, and Kenneth R.W. Taylor were charged with engaging in accounting fraud by "...manipulating reserves to manage Nortel's earnings."[110]
In 2005, after a scandal on insurance and mutual funds the year before, AIG was investigated for accounting fraud. The company already lost over $45 billion worth of market capitalization because of the scandal. Investigations also discovered over a $1 billion worth of errors in accounting transactions. The New York Attorney General's investigation led to a $1.6 billion fine for AIG and criminal charges for some of its executives.[111] CEO Maurice R. "Hank" Greenberg was forced to step down and fought fraud charges until 2017, when the 91-year-old reached a $9.9 million settlement.[112][113] Howard Smith, AIG's chief financial officer, also reached a settlement.
Well before Bernard Madoff's massive Ponzi scheme came to light, observers doubted whether his listed accounting firm — an unknown two-person firm in a rural area north of New York City — was competent to service a multibillion-dollar operation, especially since it had only one active accountant, David G. Friehling.[114] Indeed, Friehling's practice was so small that for years, he operated out of his house; he only moved into an office when Madoff customers wanted to know more about who was auditing his accounts.[115] Ultimately, Friehling admitted to simply rubber-stamping at least 18 years' worth of Madoff's filings with the SEC. He also revealed that he continued to audit Madoff even though he had invested a substantial amount of money with him (Accountants are not allowed to audit broker-dealers with whom they're investing). He agreed to forfeit $3.18 million in accounting fees and withdrawals from his account with Madoff. His involvement makes the Madoff scheme not only the largest Ponzi scheme ever uncovered, but the largest accounting fraud in world history.[116] The $64.8 billion claimed to be in Madoff accounts dwarfed the $11 billion fraud at WorldCom.
Ver también
- Accounting ethics
- Creative accounting
- Dot-com bubble
- Financial crisis of 2007–2008
- Forensic accounting
- Hollywood accounting
- List of corporate collapses and scandals
- Microcap stock fraud
- Philosophy of accounting
- Repo 105
- Sarbanes–Oxley Act
- Savings and loan crisis
- Securities fraud
- Tobashi scheme
- Vivien v. WorldCom
- White-collar crime
Referencias
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- ^ Schreyer, Marco (October 9, 2019). "Adversarial Learning of Deepfakes in Accounting". arXiv:1910.03810 [cs.LG].
- ^ Nickolas, Steven (March 27, 2015). "What is accounting fraud?". Investopedia. Archived from the original on March 20, 2017. Retrieved March 19, 2017.
- ^ "What is accounting fraud? definition and meaning". BusinessDictionary.com. Archived from the original on March 20, 2017. Retrieved March 19, 2017.
- ^ Anonymous (January 25, 2010). "Asset misappropriation fraud". Action Fraud. Archived from the original on March 20, 2017. Retrieved March 19, 2017.
- ^ "What Is Financial Statement Fraud?". Archived from the original on March 20, 2017. Retrieved March 20, 2017.
- ^ "When do non-GAAP metrics become fraudulent publicity?". www.fraud-magazine.com. Retrieved January 9, 2019.
- ^ Alvin, Aren (2016). Auditing and Assurance Services. Pearson. p. 299. ISBN 978-0134065823.
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Otras lecturas
- John R. Emshwiller and Rebecca Smith, 24 Days: How Two Wall Street Journal Reporters Uncovered the Lies that Destroyed Faith in Corporate America or Infectious Greed, HarperInformation, 2003, ISBN 0-06-052073-6
- Lawrence A. Cunningham, The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And It Might Just Work)
- Zabihollah Rezaee, Financial Statement Fraud: Prevention and Detection, Wiley 2002.
enlaces externos
- U.S. Securities and Exchange Commission website
- U.S. President Bush's speech, 2002-07-09 NPR report (audio recording)
- "GMI Warns of Accounting Risks at 40 Companies", Accounting Today, November 27, 2012
- "The Impact of Fraud on Shareholder Value", Business Insider, June 18, 2013