Financial Statement Fraud Archives

Accounting Tricks Used to Inflate Earnings

Companies can inflate earnings easily with accounting tricks such as cookie jar reserves. This article explores how businesses inflate…

Related party transactions can be a means to fraudulent financial reporting. Yet, auditors often don’t detect the financial statement…

I am a practicing CPA. I have primarily audited governments, nonprofits, and small businesses for the last forty years.

My sweet spot is governmental and nonprofit fraud prevention. I am the author of (1) Journal Entries Made Easy, (2) The Little Book of Local Government Fraud Prevention, (3) Preparation of Financial Statements & Compilation Engagements, (4) The Why and How of Auditing, and (5) Audit Risk Assessment Made Easy. I frequently speak at continuing education events.

I consult with CPA firms, assisting them with auditing and accounting issues. Contact Charles