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  2. Accounting records - Wikipedia

    en.wikipedia.org/wiki/Accounting_records

    Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...

  3. Accounting scandals - Wikipedia

    en.wikipedia.org/wiki/Accounting_scandals

    Turnover in accounting personnel or other deficiencies in accounting and information processes can create an opportunity for misstatement. As for misappropriation of assets, opportunities are greater in companies with accessible cash or with inventory or other valuable assets, especially if the assets are small or easily removed.

  4. List of public disclosures of classified information - Wikipedia

    en.wikipedia.org/wiki/List_of_public_disclosures...

    Panama Papers: Public disclosure of 11.5 million leaked documents detailing attorney–client information for more than 214,000 offshore companies associated with the Panamanian law firm and corporate service provider, Mossack Fonseca. Paradise Papers: Public disclosure of 13.4 million leaked documents relating to offshore investments.

  5. Arthur Andersen LLP v. United States - Wikipedia

    en.wikipedia.org/wiki/Arthur_Andersen_LLP_v...

    Arthur Andersen LLP v. United States, 544 U.S. 696 (2005), was a United States Supreme Court case in which the Court unanimously overturned accounting firm Arthur Andersen's conviction of obstruction of justice in the fraudulent activities and subsequent collapse of Enron.

  6. WorldCom scandal - Wikipedia

    en.wikipedia.org/wiki/WorldCom_scandal

    The WorldCom scandal was a major accounting scandal that came into light in the summer of 2002 at WorldCom, the USA's second-largest long-distance telephone company at the time. From 1999 to 2002, senior executives at WorldCom led by founder and CEO Bernard Ebbers orchestrated a scheme to inflate earnings in order to maintain WorldCom's stock ...

  7. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Source documents are business forms that provide evidence of each transaction and give the details that are entered later into one of the journals in a computer accounting system. Some computer systems, such as payroll systems, also generate transactions that are recorded in one or more journals, but without paper source documents.

  8. False accounting - Wikipedia

    en.wikipedia.org/wiki/False_accounting

    False accounting is a legal term for a type of fraud, considered a statutory offence in England and Wales, Northern Ireland and the Republic of Ireland. England and Wales [ edit ]

  9. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...