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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 202 / 352

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© D.L. Crumbley

Types of Financial Statement Fraud Schemes (contd …)

8.

Equity fraud (e.g., recording nonrecurring and unusual income or expense in equity).

9.

Related-Party Transactions (e.g., fictitious sales to related parties). Enron had many related-party transactions.

10.

Financial Fraud Going the Wrong Way (e.g., for tax purposes reducing income or increasing expenses).

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