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There are limitations on how different the public reporting and IRS reporting can be. -
Al Bows' tale is detailed in the article by Lanthe Jeanne Dugan, "Auditing Old-Timers Recall When Prestige Was the Bottom Line," Wall Street Journal , July 15, 2002, pp. A1, A7. -
Jon Birger, "Glowing Numbers," Money , November 2000, pp. 112 “122. -
Spencer Ante and David Henry, "Can IBM Keep Earnings Hot?" BusinessWeek , April 15, 2002, pp. 58 “60. -
Allan Sloan and Johnnie Roberts, "Sticky Business," Newsweek , July 22, 2002, pp. 26 “30. -
Paul Krugman, "Flavors of Fraud," New York Times , June 28, 2002, p. A27; Paul Krugman, "Everyone Is Outraged," New York Times , July 2, 2002, p. A21. -
"SEC Charges Ex “Rite Aid Execs with Fraud," Reuters Business Report , June 21, 2002, 11:05 a.m. EST. -
Rite Aid Corporation, Accounting and Auditing Enforcement Release No. 1579, Securities and Exchange Commission, June 21, 2002, http://www.sec.gov/litigation/admin/34-46099.htm. -
Howard Gold, "The Graft Next Door," Barron's , July 1, 2002, p. T8. -
Jesse Drucker and Henny Sender, "Sorry, Wrong Number: Strategy Behind Accounting Scheme," Wall Street Journal , June 27, 2002, p. A9. -
WorldCom had not released details of its accounting problem at the time of publication, so we don't know the number of years the expenses were capitalized over. Other information that has leaked out of WorldCom hints that accounting problems might go further back than originally feared. -
John Byrne, "Inside McKinsey," BusinessWeek , July 8, 2002, pp. 66 “76. -
William Symonds, "The Tax Games Tyco Played," BusinessWeek , July 1, 2002, pp. 40 “41. -
Jonathan Glater, "Recomputing Earnings with Lawbook and Eraser," New York Times , July 2, 2002, p. C8. -
Christian Leuz, Dhananjay Nanda, and Peter Wysocki, "Investor Protection and Earnings Management: An International Comparison," Wharton School working paper, May 2002.  |
