PowerPoint: Financial Statement Fraud (Enron & Others)

Author: American Institute of Certified Public Accountants
Source: American Institute of Certified Public Accountants
Year: 2005

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Abstract:

This PowerPoint presentation includes a number of recent examples of accounting fraud, including Enron, MCI, WorldCom and others. Discusses case particulars, possible reasons for the recent rash of companies accused of fraud, and the accounting tools used to perpetrate such accounting deceptions.