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Running Head: ACCOUNTING FRAUD 1
Accounting Fraud
Acct 5323 Section 070
Accounting for Managers
ACCOUNTING FRAUD 2
Accounting fraud
Accounting fraud , which is a very broad topic, is a term used in reference to the act of
intentionally manipulating financial statement with the intention of creating a façade of the
financial health of an organization. Accounting fraud always involves a single employee, the
entire accounts department or an organization with the intention of leading shareholders and
investors that their money is safe with the organization. Accounting fraud can come in the form
of overstating assets or revenue, understating liabilities and failing to record expenses. Over the
years, there are many organizations that have been charged with the involvement in accounting
fraud .This paper is to broaden my knowledge in accounting for managers class that I am taking
and my findings will be based on Panasonic and Wells Fargo irregularities. With Panasonic and
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