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  2. Securities fraud - Wikipedia

    en.wikipedia.org/wiki/Securities_fraud

    Securities fraud, also known as stock fraud and investment fraud, is a deceptive practice in the stock or commodities markets that induces investors to make purchase or sale decisions on the basis of false information.

  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. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  5. Pump and dump - Wikipedia

    en.wikipedia.org/wiki/Pump_and_dump

    "Night wind hawkers" sold stock on the streets during the South Sea Bubble.(The Great Picture of Folly, 1720)Pump and dump (P&D) is a form of securities fraud that involves artificially inflating the price of an owned stock through false and misleading positive statements (pump), in order to sell the cheaply purchased stock at a higher price (dump).

  6. Trump Media’s accounting firm charged with ‘massive fraud’

    www.aol.com/trump-media-accounting-firm-charged...

    BF Borgers, Trump Media & Technology Group’s independent accounting firm, was charged by the Securities and Exchange Commission on Friday with widespread fraud impacting more than 1,500 filings.

  7. Bernie Madoff 'astonished' Feds flunked 'accounting 101' and ...

    www.aol.com/news/2009-10-31-bernie-madoff...

    Now, the jailbird stock swindler is trash-talking about the very federal authorities who should have caught him and stopped the Bernie Madoff 'astonished' Feds flunked 'accounting 101' and missed ...

  8. Accounting irregularity - Wikipedia

    en.wikipedia.org/wiki/Accounting_irregularity

    An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information ...

  9. Former tech exec admits to fraud involving a scheme to boost ...

    www.aol.com/news/former-tech-exec-admits-fraud...

    A former technology executive has pleaded guilty to a single count of fraud involving a scheme to artificially inflate the share price of photo and video distributor , federal officials said Friday.