Forensic Accounting & Corporate Fraud Research
In-depth investigative explainers, accounting journal entry dissections, and empirical enforcement analyses published by the Corporate Fraud Library research team.
- 8 in-depth forensic research articles authored from primary regulatory filings and court dockets.
- Covers journal entry mechanics, international auditor oversight, SEC AAER interpretation, and executive sentencing.
- All articles updated regularly as new regulatory rulings and scholarly research emerge.
- What an AAER Is and How to Read One
A technical guide to deciphering SEC Accounting and Auditing Enforcement Releases, statutory sections, and legal settlement formulas.
- The Five Revenue Recognition Tricks Behind Most Accounting Fraud
How channel stuffing, bill-and-hold, round-tripping, side letters, and premature cutoffs drive over half of all corporate accounting enforcement actions.
- Ten Red Flags in Public Filings That Preceded Enforcement Actions
Empirical accounting indicators and quantitative ratios that signaled financial statement fraud before regulatory discovery or restatement announcements.
- How Auditors Get Sanctioned: PCAOB, FRC, IRBA and APAS Compared
A cross-jurisdictional analysis of how independent audit oversight bodies discipline accounting firms for gross negligence, independence breaches, and workpaper alteration.
- What Happens to CFOs: Bars, Clawbacks and Prison Sentences in the Data
An empirical analysis of legal and financial outcomes for Chief Financial Officers prosecuted in major securities fraud cases over three decades.
- Wirecard: How 1.9 Billion Euros of Cash Did Not Exist
How German fintech giant Wirecard fabricated a quarter of its balance sheet using forged Philippine escrow letters and phantom third-party acquirers.
- Toshiba and the 'Challenge' Culture: Pressure-Driven Fraud Outside the US
How top-down management pressure ('Challenge' targets) led Japanese conglomerate Toshiba to manipulate 224 billion yen in operating earnings across seven years.
- WorldCom's Capitalised Line Costs: The Journal Entries
A detailed forensic breakdown of the $3.8 billion manual general ledger entries that transformed WorldCom operating losses into fraudulent profits.