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These misrepresentations are sometimes done with the cooperation of officials in other organizations or affiliates.
The accounting profession has been ridiculed by the corporate scandals that took place in the last decade. A few of the companies that are most commonly known for these scandals are Enron, Sunbeam, WorldCom and Cendant. Some of the leading public accounting firms have been accused of negligence in the execution of their duties as auditors to identify and prevent the publication of misrepresentations in the financial statements of the companies that they audited. The most commonly known accounting firm that was involved in the corporate scandals of the past decade is Arthur Andersen...
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- AN ANALYSIS OF THE SARBANES-OXLEY ACT OF 2002
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