A discussion and analysis of a recent accounting fraud/scandal (within past ten years) involving an audit failure

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    A discussion and analysis of a recent accounting fraud/scandal (within past ten years) involving an audit failure.  Your paper should describe the nature of the fraud perpetrated by the corporation, how it was carried out, and by whom it was carried out (ie., top management).  Did the fraud involve fraudulent financial reporting or misappropriation of assets, or both?  Were there violations of GAAP or international accounting standards?  Your paper should discuss the role of the auditors in the fraud.  Were internal auditors aware of the fraud or complicit in the fraud?  Did external auditors discover or fail to discover the fraud?  Were external auditors implicated in the fraud?  Your paper should discuss the stakeholders affected by the fraud and how they were affected.  Finally, your paper should discuss whether any of the stakeholders were criminally or civilly prosecuted or otherwise punished for their involvement in the fraud.
    The student is required to do a paper ranging in length from four (4) to six (6) pages of substantive text, excluding the cover page, pictures, charts, graphics, and bibliography.  The paper will be double-spaced with one inch margins and with 12 pitch font size.  Your paper should include a cover page (setting forth the title of the paper, your name, the course number, and the date), and a bibliography.  Your paper should include an introductory paragraph, a comprehensive but concise analysis of the topic, and a conclusion paragraph.
    There should be at least four (4) references, all of which should be taken from the Internet. The references should be from authoritative sources, such as from business and accounting periodicals – not merely statements from an individual’s Web page. It is best to make a hard copy or disk copy of the Internet reference to retain it. Often, the reference disappears after a period of time. Textbooks, Wikipedia or other online encyclopedias, and technical manuals may not be used as references.

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