Devry University,Keller Graduate School Of Management
ACCT 601
Dissertation
ACCT 601 Term Paper Topic: Financial Accounting FraudACCT 601 (GRADED A)
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ACCT 601
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Devry University,Keller Graduate School Of Management
Accounting Fraud: Is It Still an Issue? Keller Graduate School of Management This report gives the reader information on accounting fraud. It also provides the reader wit h information on the proceedings by the SEC since the inception of the Sarbanes-Oxley Act of 2002. Table of Contents I. Executiv...
acct 601 term paper topic financial accounting fraudacct 601
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Devry University,Keller Graduate School Of Management
ACCT 601
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ACCT601 – ACCOUNTING CAPSTONE
ACCOUNTING FRAUD
Accounting Fraud:
Is It Still an Issue?
Keller Graduate School of Management
This report gives the reader information on accounting fraud. It also provides the reader with
information on the proceedings by the SEC since the inception of the Sarbanes-Oxley Act of 2002.
, ACCT601 – ACCOUNTING CAPSTONE
ACCOUNTING FRAUD
Table of Contents
I. Executive Summary ......................................................................................................................... 1
II. Introduction .................................................................................................................................... 3
III. Review of Literature ........................................................................................................................ 4
IV. Analysis ........................................................................................................................................... 6
V. Recommendations......................................................................................................................... 13
VI. Summary ....................................................................................................................................... 14
VII. Conclusion..................................................................................................................................... 16
VIII. References .................................................................................................................................... 19
, ACCT601 – ACCOUNTING CAPSTONE
ACCOUNTING FRAUD
I. Executive Summary
Accounting Fraud
This research paper is to discuss why there still continues to be accounting fraud
happening after the inception of the Sarbanes-Oxley Act of 2002 and what the Securities
Exchange Commission is doing about it. When discussing what needs to be done in order to
curb this type of behavior, it all points to what the SEC should do in order to punish offenders. Is
the punishment not severe enough for individuals who are performing these acts of deception?
Does the SEC not have enough authority to give harsher punishments? What does the SEC need
to do in order to ensure that the accounting principles and ethics are being followed? The
information that was gathered for this report comes from the SEC, AICPA, and some sources
which were obtained from the university library using key words and phrases like Corporate
Fraud, Ethics for Accounting Professionals, Corporate Scandals, fraud, and ethics violations.
What was found was that although the SOX Act started in 2002, the reality of the
situation is that the number of corporate scandals has increased. One would think that with the
U.S. Congress being at the foreground for reform of corporations would have the same
information that I have for this research paper. I found it hard to believe, especially after all of
the schooling, instructing, and previous research, that the number of corporate scandals has
actually increased. I was completely flabbergasted by the research and immediately wanted to
know what the SEC and other agencies were going to do to curb and stop this behavior.
Research has shown that at the end of the first quarter of 2013, the SEC filed 85 legal
proceedings. That is essentially thirty cases a month or one a day! How are these government
agencies not angered over these statistics? And what gets me the most is the fact that these
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