Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 20 February 1991
Length: 7 pages
Data source: Generalised experience
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Abstract
This is a Spanish version. Describes events occurring over a three-year period in a division of Graves Industries. The division is being squeezed for profit, and managers in the division get involved in some fraudulent financial reporting schemes involving revenues and capitalization of expenses. A number of issues are raised concerning causes of the frauds and methods of preventing and/or detecting them.
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Abstract
This is a Spanish version. Describes events occurring over a three-year period in a division of Graves Industries. The division is being squeezed for profit, and managers in the division get involved in some fraudulent financial reporting schemes involving revenues and capitalization of expenses. A number of issues are raised concerning causes of the frauds and methods of preventing and/or detecting them.