Accounting Fraud Enron and Lehman Brothers

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Description

Accounting Fraud

Collegiate Case Study

Accounting fraud

Part I: The problems

"Creative accounting" is not a new technique, but it can certainly be a costly one. Businesses feel the pressure to appear profitable in order to attract investors and resources, but deceptive or fraudulent accounting practices often lead to drastic consequences. Are these so-called creative practices always illegal or can they ever be justified? This case study will present examples of companies who have used inappropriate accounting practices, the results of their deceptions and the government's plan to avoid future incidents.

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