‘Enforcement 40’ for 2020
Join Us On LinkedIn
Join the Securities Litigation and Enforcement Group on LinkedIn
You are browsing the site archives by date.
By Securities Docket on February 5, 2015, 9:35 am
But seen as a case about top executives deliberately creating false corporate documents and lying about it to the auditors, then the ALC case fits perfectly into the SEC’s “broken windows” strategy of focusing not just on revenue recognition and other traditionally fraudulent accounting practices, but instead also on disclosure issues and more isolated transgressions.3 […]