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Expert Analysis

SEC's Golden Years Of Accounting-Fraud Cases May Be Over

Law360, New York (June 6, 2013, 4:25 PM EDT) -- As the U.S. Securities and Exchange Commission looks beyond the enforcement actions triggered by the financial crisis, it is shifting resources back to the pursuit of traditional accounting fraud. Quality financial reporting is central to the SEC's mission, and pursuing accounting fraud is a longtime mainstay of its enforcement program. But in the years since the SEC last placed major emphasis on accounting fraud, the world of financial reporting has changed. In 2013, the SEC faces different challenges, and probably more difficult ones, than in past enforcement efforts....

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