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Expert Analysis

Accounting Fraud: Down, But Not Out

Law360, New York (September 11, 2015, 10:38 AM EDT) -- Accounting fraud is one of the most costly types of fraud, not just in dollars lost by investors or companies, but also in the way it erodes confidence in the capital markets. The last major accounting fraud scandal played out in the early 2000s. In the interim, we've had two historic pieces of legislation enacted, in part, to decrease the likelihood of another widespread accounting fraud scandal. And we've seen a sharp decline in the number of financial restatements, private securities class actions and accounting-related U.S. Securities and Exchange Commission enforcement actions....

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