FMI - "SEC Guidance on Restating the Erros on Option Backdating" "SEC's Sample Letter sent for Inquiries of Restating Errors" "Backdating the ESO Grants" "Stock Options Backdating Practices" http://www.cfo.com/article.cfm/9060606?f=alertsN…

Submission of NEC's Semiannual Report for Fiscal Year Ending March 31, 2007, and Corrections to Financial Results for First Half and Full Fiscal Year Ended March 31, 2006 and for First Half of Fiscal Year Ending March 31, 2007 | NECＪａｐ…

http://www.sec.gov/litigation/admin/3437128.txt Centuri made material misstatements in the financial statements included in its Form 10-K for the year 1989, filed with the Commission on March 27, 1990 ("1989 Form 10-K"). Specifically, Cent…

Yahoo Finance - Business Finance, Stock Market, Quotes, News d) The Company did not maintain effective controls over accrued liabilities and the related expense accounts. Specifically the Company's controls over the completeness, valuation…

Can a lack of controls over the purchasing process lead to a material weakness? 99 Cents Store's Case Yahoo Finance - Business Finance, Stock Market, Quotes, News Deficiencies in Merchandise Inventory Management. During the year, the Compa…

ＯｐｔｉｏｎのＢａｃｋｄａｔｉｎｇ関連のニュースが毎日メールで届きますが、まさかＡｐｐｌｅがＤｅｌｉｓｔｉｎｇになるなんてと驚いています。Apple faces Nasdaq delisting because of stock option accounting problems | Ars Technica Apple faces N…

はてなの日記は書きませんでしたが、財務諸表を書き換えると公表した企業の記事について読むことは続けていました。 目についた記事のリンクを貼っておくことにしました。 Navistar fires auditors; to restate back to 2002 Business News & Financial News…

Is poor project management a crime? The answer could be ‘yes’, due to the Sarbanes-Oxley Act. After several corporate accounting scandals became public, Congress passed a law, referred to as the Sarbanes-Oxley Act of 2002 (SOX), which hold…

お友達に教えてもらったのですが、ＦＢＩの失敗は組織文化の壁だったそうです。とても長い記事ですが、日本語なので、皆さんも読んで感想を投稿してください。☆アタシは始めのところだけ読み、あとはざっと目を通しただけです。あとでゆっくりと読む予定です…

http://today.reuters.com/investing/financeArticle.aspx?type=marketsNews&storyID=2005-11-21T214144Z_01_WNA4281_RTRIDST_0_FOOD-POORE-URGENT.XML:Ｐｏｏｒｅ Ｂｒｏｔｈｅｒｓ ｓａｙｓ ａｃｃｏｕｎｔｉｎｇ ｅｒｒｏｒｓ ｔｏ ｒｅｄｕｃｅ Ｑ２ ｅ…