https://corporatefraudlibrary.org/ Global Enforcement Actions, Accounting Schemes, and Open Data en-us Thu, 24 Sep 2026 17:40:52 GMT https://corporatefraudlibrary.org/blog/what-an-aaer-is-and-how-to-read-one/ https://corporatefraudlibrary.org/blog/what-an-aaer-is-and-how-to-read-one/ Wed, 23 Sep 2026 00:00:00 GMT A technical guide to deciphering SEC Accounting and Auditing Enforcement Releases, statutory sections, and legal settlement formulas. https://corporatefraudlibrary.org/blog/the-five-revenue-recognition-tricks/ https://corporatefraudlibrary.org/blog/the-five-revenue-recognition-tricks/ Wed, 23 Sep 2026 00:00:00 GMT How channel stuffing, bill-and-hold, round-tripping, side letters, and premature cutoffs drive over half of all corporate accounting enforcement actions. https://corporatefraudlibrary.org/blog/ten-red-flags-in-public-filings/ https://corporatefraudlibrary.org/blog/ten-red-flags-in-public-filings/ Wed, 23 Sep 2026 00:00:00 GMT Empirical accounting indicators and quantitative ratios that signaled financial statement fraud before regulatory discovery or restatement announcements. https://corporatefraudlibrary.org/blog/how-auditors-get-sanctioned-pcaob-frc-apas/ https://corporatefraudlibrary.org/blog/how-auditors-get-sanctioned-pcaob-frc-apas/ Wed, 23 Sep 2026 00:00:00 GMT A cross-jurisdictional analysis of how independent audit oversight bodies discipline accounting firms for gross negligence, independence breaches, and workpaper alteration. https://corporatefraudlibrary.org/blog/what-happens-to-cfos-bars-clawbacks-prison/ https://corporatefraudlibrary.org/blog/what-happens-to-cfos-bars-clawbacks-prison/ Wed, 23 Sep 2026 00:00:00 GMT An empirical analysis of legal and financial outcomes for Chief Financial Officers prosecuted in major securities fraud cases over three decades. https://corporatefraudlibrary.org/blog/wirecard-how-1-9-billion-euros-of-cash-did-not-exist/ https://corporatefraudlibrary.org/blog/wirecard-how-1-9-billion-euros-of-cash-did-not-exist/ Wed, 23 Sep 2026 00:00:00 GMT How German fintech giant Wirecard fabricated a quarter of its balance sheet using forged Philippine escrow letters and phantom third-party acquirers. https://corporatefraudlibrary.org/blog/toshiba-and-the-challenge-culture/ https://corporatefraudlibrary.org/blog/toshiba-and-the-challenge-culture/ Wed, 23 Sep 2026 00:00:00 GMT How top-down management pressure ('Challenge' targets) led Japanese conglomerate Toshiba to manipulate 224 billion yen in operating earnings across seven years. https://corporatefraudlibrary.org/blog/worldcom-capitalised-line-costs-journal-entries/ https://corporatefraudlibrary.org/blog/worldcom-capitalised-line-costs-journal-entries/ Wed, 23 Sep 2026 00:00:00 GMT A detailed forensic breakdown of the $3.8 billion manual general ledger entries that transformed WorldCom operating losses into fraudulent profits. https://corporatefraudlibrary.org/news/2026-09-23/ https://corporatefraudlibrary.org/news/news-2026-09-23-sec-aaer Wed, 23 Sep 2026 00:00:00 GMT The SEC announced settled administrative proceedings against a multinational medical device issuer for recording equipment revenues prior to delivery and installation, in violation of Section 13(a) and internal controls provisions. (U.S. Securities and Exchange Commission) https://corporatefraudlibrary.org/news/2026-09-23/ https://corporatefraudlibrary.org/news/news-2026-09-23-doj-indictment Wed, 23 Sep 2026 00:00:00 GMT A federal grand jury returned an indictment charging a former technology chief financial officer with securities fraud, false statements, and conspiracy for retroactively altering option grant dates. (U.S. Department of Justice Fraud Section) https://corporatefraudlibrary.org/news/2026-09-22/ https://corporatefraudlibrary.org/news/news-2026-09-22-frc-fine Tue, 22 Sep 2026 00:00:00 GMT The Financial Reporting Council announced a severe reprimand and financial penalty against an audit partner for failing to obtain sufficient appropriate audit evidence on asset impairment models. (UK Financial Reporting Council) https://corporatefraudlibrary.org/news/2026-09-21/ https://corporatefraudlibrary.org/news/news-2026-09-21-pcaob-order Mon, 21 Sep 2026 00:00:00 GMT The Public Company Accounting Oversight Board sanctioned a registered audit firm for providing impermissible non-audit valuation services to an audit client, violating independence rules. (Public Company Accounting Oversight Board) https://corporatefraudlibrary.org/news/2026-09-20/ https://corporatefraudlibrary.org/news/news-2026-09-20-asic-outcome Sun, 20 Sep 2026 00:00:00 GMT The Federal Court of Australia ordered two former mining directors to pay civil penalties and imposed multi-year management bans for omitting material liabilities from annual financial statements. (Australian Securities and Investments Commission)