Detecting Accounting Fraud 1st Edition by Cecil Jackson

تمرين 37

According to the SEC's AAER, which of the following fictitious practices was/were used by Xerox in preparing it financial statements? (a) Improper estimates of discount rates in recognizing its income.
(b) Holding its books open at the close of a reporting period.
(c) Improper estimates of residual values of leased items.
(d) Both (a) and (c).