Acquisition fraud involves deceptive practices during the buying or merging of companies, usually intended to influence valuation or conceal liabilities.
The Enron scandal is a complex case of fraudulent accounting that led to the collapse of the energy giant Enron in 2001, one of the largest corporate bankruptcies in U.S. history, which subsequently led to significant legislative changes.
A fictitious asset is an asset listed on a company's balance sheet that does not actually exist or has no real value. Such assets may appear due to error or as part of deliberate fraudulent activities.
Kiting is a fraudulent financial practice used to make the cash position of a company appear more favorable than it actually is by transferring funds between accounts just before the end of an accounting period.
The Satyam scandal was an accounting scandal involving the Indian computer services company Satyam, where profits and asset values were artificially inflated through fraudulent activities, primarily by creating thousands of false invoices over a period of five years.
