Accounting scandals

Criminology and penology
Theory
Major theorists
Types of crime
Methods
Penology
Justice in penology
Schools
Subfields
Browse

Accounting scandals are business scandals which arise from intentional manipulation of financial statements with the disclosure of financial misdeeds by trusted executives of corporations or governments. Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstating[1] the value of corporate assets, or underreporting the existence of liabilities; these can be detected either manually, or by the means of deep learning.[2] It involves an employee, account, or corporation itself and is misleading to investors and shareholders.[3]

This type of "creative accounting" can amount to fraud, and investigations are typically launched by government oversight agencies, such as the Securities and Exchange Commission (SEC) in the United States. Employees who commit accounting fraud at the request of their employers are subject to personal criminal prosecution.[4]

Two types of fraud

Misappropriation of assets

Misappropriation of assets – often called defalcation or employee fraud – occurs when an employee steals a company's asset, whether those assets are of monetary or physical nature. Typically, assets stolen are cash, or cash equivalents, and company data or intellectual property.[5] However, misappropriation of assets also includes taking inventory out of a facility or using company assets for personal purpose without authorization. Company assets include everything from office supplies and inventory to intellectual property.

Fraudulent financial reporting

Fraudulent financial reporting is also known as earnings management fraud. In this context, management intentionally manipulates accounting policies or accounting estimates to improve financial statements. Public and private corporations commit fraudulent financial reporting to secure investor interest or obtain bank approvals for financing, as justifications for bonuses or increased salaries or to meet the expectations of shareholders.[6] The U.S. Securities and Exchange Commission has brought enforcement actions against corporations for many types of fraudulent financial reporting, including improper revenue recognition, period-end stuffing, fraudulent post-closing entries, improper asset valuations, and misleading non-GAAP financial measures.[7]

The fraud triangle

The fraud triangle is a model for explaining the factors that cause someone to commit fraudulent behaviors in accounting. It consists of three components, which together, lead to fraudulent behavior:

  • Incentives/pressure: Management or other employees have incentives or pressures to commit fraud.
  • Opportunities: Circumstances provide opportunities for management or employees to commit fraud.
  • Attitudes/rationalization: An attitude, character, or set of ethical values exists that allows management or employees to commit a dishonest act, or they are in an environment that imposes sufficient pressure that causes them to rationalize committing a dishonest act.[8]

Incentives/pressures: A common incentive for companies to manipulate financial statement is a decline in the company's financial prospects. Companies may also manipulate earnings to meet analysts' forecasts or benchmarks such as prior-year earnings, to meet debt covenant restrictions, achieve a bonus target based on earnings, or artificially inflate stock prices. As for misappropriation of assets, financial pressures are a common incentive for employees. Employees with excessive financial obligations, or those with substance abuse or gambling problems may steal to meet their personal needs.[9]

Opportunities: Although the financial statements of all companies are potentially subject to manipulation, the risk is greater for companies in industries where significant judgments and accounting estimates are involved. Turnover in accounting personnel or other deficiencies in accounting and information processes can create an opportunity for misstatement. As for misappropriation of assets, opportunities are greater in companies with accessible cash or with inventory or other valuable assets, especially if the assets are small or easily removed. A lack of controls over payments to vendors or payroll systems can allow employees to create fictitious vendors or employees and bill the company for services or time.[10]

Attitudes/rationalization: The attitude of top management toward financial reporting is a critical risk factor in assessing the likelihood of fraudulent financial statements. If the CEO or other top managers display a significant disregard for the financial reporting process, such as consistently issuing overly optimistic forecasts, or they are overly concerned about the meeting analysts' earnings forecast, fraudulent financial reporting is more likely. Similarly, for misappropriation of assets, if management cheats customers through overcharging for goods or engaging in high-pressure sales tactics, employees may feel that it is acceptable for them to behave in the same fashion.[11]

Causes

Fraud is done by people. There are three ways to unlawfully take another person’s money: force, trickery, and stealth.[12] Frauds such as embezzlement are easy to hide when company records are opaque to begin with. Poor accounting, such as the absence of monthly reconciliations or an independent audit function, also indicate vulnerability to fraud.[13]

Executive and managerial motivations for fraud

An executive can easily reduce the price of his company's stock due to information asymmetry. He can: accelerate accounting of expenses, delay accounting of revenue, engage in off balance sheet transactions to make the company seem less profitable, or simply report very low estimates of future earnings. Executives may do this to make a company a more attractive takeover target. When the company is bought for less, the acquirer profits from the executive's actions to surreptitiously reduce share price. This can represent tens of billions of dollars (questionably) transferred from former shareholders to the acquirer. The executive is then rewarded with a golden handshake for presiding over the firesale that can sometimes be in the hundreds of millions of dollars for one or two years of work.[14] Managerial opportunism plays a large role in these scandals.

Similar issues occur when a publicly held asset or non-profit organization undergoes privatization. Executives often profit greatly. Again, they can help by making the organization appear to be in financial crisis. This lowers the sale price, and makes non-profits and governments more likely to sell. It can also contribute to a public perception that private entities are more efficiently run, thereby reinforcing the political will to sell off public assets. Again, due to asymmetric information, policy makers and the general public see a government-owned firm that was a financial 'disaster' miraculously turned around by the private sector (and typically resold) within a few years. Under the Special Plea in Fraud statute, "the government must 'establish by clear and convincing evidence that the contractor knew that its submitted claims were false, and that it intended to defraud the government by submitting those claims.'" Mere negligence, inconsistency, or discrepancies are not actionable under the Special Plea in Fraud statute.[15]

Employee motivations for fraud

Not all accounting scandals are caused by those at the top. In fact, in 2015, 33% of all business bankruptcies were caused by employee theft.[16] Often middle managers and employees are pressured to or willingly alter financial statements due to their debts or the possibility of personal benefit over that of the company, respectively. For example, officers who would be compensated more in the short-term (for example, cash in pocket) might be more likely to report inaccurate information on a tab or invoice (enriching the company and maybe eventually getting a raise).[17]

List of biggest accounting scandals

Company Year Audit firm Country Notes
Fred Stern & Company 1925 Touche, Niven & Co.  United States Trial: Ultramares Corp. v. Touche
Hatry Group 1929  United Kingdom
Royal Mail Steam Packet Company 1931 Harold John Morland  United Kingdom Misrepresented drawdowns from reserves as trading profits. Trial: Royal Mail Case (R v Kylsant & Otrs)
Interstate Hosiery Mills 1937 Homes and Davis  United States
McKesson and Robbins scandal 1938 Price, Waterhouse & Co.  United States
Yale Express System 1965[18] Peat, Marwick, Mitchell & Co.  United States Overstated net worth and failed to indicate net operating loss
Atlantic Acceptance Corporation 1965[19] Wagman, Fruitman & Lando  Canada CPA conflicts of interest
Continental Vending Machine Corp. 1969[20] Lybrand, Ross Brothers, & Montgomery  United States CPA partners convicted and fined
National Student Marketing Corporation 1970[21] Peat, Marwick, Mitchell & Co.  United States Overstatement of earnings
Four Seasons Nursing Centers of America 1970[22] Arthur Andersen  United States Overstatement of earnings; CPA partners indicted
Equity Funding 1973[23] Wolfson Weiner; Ratoff & Lapin  United States Created fictitious insurance policies
Fund of Funds – Investors Overseas Services 1973[24] Arthur Andersen  Canada Mutual fund that inflated value of assets
Lockheed Corporation 1976[25]  United States
Nugan Hand Bank 1980[26]  Australia
O.P.M. Leasing Services 1981[27] Fox & Company  United States Created fictitious leases
ZZZZ Best 1986[28]  United States Ponzi scheme run by Barry Minkow
Northguard Acceptance Ltd. 1980 to 1982[29] Ernst & Young  Canada
ESM Government Securities 1986[30] Alexander Grant & Company  United States Bribery of CPA partner.
Bankers Trust 1988[31] Arthur Young & Co  United States Hid an $80 million mis-pricing of derivatives contributing to profits by cutting bonuses.
Barlow Clowes 1988[32]  United Kingdom Gilts management service. £110 million missing
Crazy Eddie 1989[33]  United States
MiniScribe 1989[34]  United States
Livent 1989 to 1998 Deloitte & Touche[35][36]  Canada Fraud and forgery
Polly Peck 1990[37]  United Kingdom
Bank of Credit and Commerce International 1991[38]  United Kingdom
Phar-Mor 1992[39] Coopers & Lybrand  United States Mail fraud, wire fraud, bank fraud, and transportation of funds obtained by theft or fraud
1992 Indian stock market scam
Harshad Mehta 		1992[40][41][42][43]  India Fraud, market manipulation, money laundering
Informix Corporation 1996[44] Ernst & Young[45]  United States
Gainax 1996 to 1999  Japan Tax evasion by reporting fictitious costs for company software[46]
Sybase 1997[47][48][49] Ernst & Young[50]  United States
Cendant 1998[51] Ernst & Young  United States
Cinar 1998[52] Ernst & Young  Canada Misuse of corporate funds
Waste Management, Inc. 1999[53] Arthur Andersen  United States Financial misstatements
MicroStrategy 2000[54] PWC  United States Michael Saylor
Unify Corporation 2000[55] Deloitte & Touche  United States
Computer Associates 2000[56] KPMG  United States Sanjay Kumar, Stephen Richards
Lernout & Hauspie 2000[citation needed] KPMG  Belgium Fictitious transactions in Korea and improper accounting methodologies elsewhere
Xerox 2000[57] KPMG  United States Falsifying financial results
One.Tel 2001[58] Ernst & Young  Australia
Enron 2001[59] Arthur Andersen  United States Jeffrey Skilling, Kenneth Lay, Andrew Fastow
Swissair 2001 PricewaterhouseCoopers   Switzerland
Adelphia 2002[60] Deloitte & Touche  United States John Rigas
AOL 2002[57] Ernst & Young  United States Inflated sales
Bristol-Myers Squibb 2002[57][61] PricewaterhouseCoopers  United States Inflated revenues
CMS Energy 2002[57][62] Arthur Andersen  United States Round trip trades
Duke Energy 2002[57] Deloitte & Touche  United States Round trip trades
Vivendi Universal 2002[57] Arthur Andersen  France Financial reshuffling
Dynegy 2002[57] Arthur Andersen  United States Round trip trades
El Paso Corporation 2002[57] Deloitte & Touche  United States Round trip trades
Freddie Mac 2002[63] PricewaterhouseCoopers  United States Understated earnings
Global Crossing 2002[57] Arthur Andersen  Bermuda Network capacity swaps to inflate revenues
Halliburton 2002[57] Arthur Andersen  United States Improper booking of cost overruns
Homestore.com 2002[57][64] PricewaterhouseCoopers  United States Improper booking of sales
ImClone Systems 2002[65] KPMG  United States Samuel D. Waksal
Kmart 2002[57][66] PricewaterhouseCoopers  United States Misleading accounting practices
Merck & Co. 2002[57] PricewaterhouseCoopers  United States Recorded co-payments that were not collected
Merrill Lynch 2002[67] Deloitte & Touche  United States Conflict of interest
Mirant 2002[57] KPMG  United States Overstated assets and liabilities
Nicor 2002[57] Arthur Andersen  United States Overstated assets, understated liabilities
Peregrine Systems 2002[57] Arthur Andersen  United States Overstated sales
Qwest Communications 2002[57] Arthur Andersen (1999, 2000, 2001)

KPMG (2002 October)

 United States Inflated revenues
Reliant Energy 2002[57] Deloitte & Touche  United States Round trip trades
Sunbeam 2002[68] Arthur Andersen  United States Overstated sales and revenues
Symbol Technologies 2002[69][70]  United States
Steinhoff International 2002  United States Overstated sales and revenues
Tyco International 2002[57] PricewaterhouseCoopers  Bermuda Improper accounting, Dennis Kozlowski
WorldCom 2002[57][71] Arthur Andersen  United States Fraudulent expense capitalization, Bernard Ebbers
Royal Ahold 2003[72] Deloitte & Touche  United States Inflating promotional allowances
Parmalat 2003[73][74] Grant Thornton SpA  Italy Falsified accounting documents, Calisto Tanzi
HealthSouth Corporation 2003[75] Ernst & Young  United States Richard M. Scrushy
Nortel 2003[76] Deloitte & Touche  Canada Distributed ill-advised corporate bonuses to top 43 managers
Chiquita Brands International 2004[77] Ernst & Young  United States Illegal payments
AIG 2004[78] PricewaterhouseCoopers  United States Accounting of structured financial deals
Bernard L. Madoff Investment Securities LLC 2008[79] Friehling & Horowitz  United States Biggest Ponzi scheme in history[80]
Anglo Irish Bank 2008[81] Ernst & Young  Ireland Anglo Irish Bank hidden loans controversy
Satyam Computer Services 2009[82] PricewaterhouseCoopers  India Falsified accounts
Biovail 2009[83]  Canada False statements
Taylor, Bean & Whitaker 2009[84] PricewaterhouseCoopers  United States Fraudulent spending
Monsanto 2009 to 2011[85] Deloitte  United States Improper accounting for incentive rebates
Kinross Gold 2010[86] KPMG  Canada Overstated asset values
Lehman Brothers 2010[87] Ernst & Young  United States Failure to disclose Repo 105 misclassified transactions to investors
National Stock Exchange of India
NSE co-location scam 		2010[88][89][90]  India Fraud and Market manipulation
Amir-Mansour Aria 2011 IAO (audit organization) and other audit firms  Iran Business loans without putting any collateral and financial system
Bank Saderat Iran 2011 IAO (audit organization) and other audit firms  Iran Financial transactions among banks and getting a lot of business loans without putting any collateral
Sino-Forest Corporation 2011[91] Ernst & Young CanadaChina Canada-China Ponzi scheme, falsifying assets
Olympus Corporation 2011[92] Ernst & Young  Japan Tobashi using acquisitions
Autonomy Corporation 2012[93] Deloitte & Touche  United States Subsidiary of HP
Penn West Exploration 2012 to 2014[94] KPMG  Canada Overstated profits
Pescanova 2013 BDO Spain  Spain Understated debt, fraudulent invoices, falsified accounts
Petrobras 2014[95] PricewaterhouseCoopers  Brazil Government bribes, misappropriation, money laundering
Tesco 2014[96] PricewaterhouseCoopers  United Kingdom Revenue recognition
Toshiba 2015[97] Ernst & Young  Japan Overstated profits
Valeant Pharmaceuticals 2015[98] PricewaterhouseCoopers  Canada Overstated revenues
Alberta Motor Association 2016[99][100]  Canada Fraudulent invoices
Odebrecht 2016[101]  Brazil Government bribes
Wells Fargo 2017[102] KPMG  United States False accounting
1Malaysia Development Berhad 2018 Ernst & Young, Deloitte, KPMG[103]  Malaysia Fraud, money laundering, abuse of political power, government bribes
Wirecard 2020[104] Ernst & Young  Germany Allegations of fraud
Luckin Coffee 2020 Ernst & Young  China Inflated its 2019 sales revenue by up to US$310 million
Adani Group 2023[105][106][107] Shah Dhandharia  India Allegations of accounting fraud, stock manipulation, money laundering
Americanas 2023 KPMG and PWC  Brazil Accounting inconsistencies related to forfait in the order of R$ 20 billion
Evergrande 2023 PWC  China Revenue overstatement in the order of $78 billion from 2019-2020 leading to the Evergrande liquidity crisis
BF Borgers 2024  United States [108]

Notable outcomes

The Enron scandal turned into the indictment and criminal conviction of Big Five auditor Arthur Andersen on June 15, 2002. Although the conviction was overturned on May 31, 2005, by the Supreme Court of the United States, the firm ceased performing audits and split into multiple entities. The Enron scandal was defined as being one of the biggest audit failures of all time. The scandal included utilizing loopholes that were found within the GAAP (General Accepted Accounting Principles). For auditing a large-sized company such as Enron, the auditors were criticized for having brief meetings a few times a year that covered large amounts of material. By January 17, 2002, Enron decided to discontinue its business with Arthur Andersen, claiming they had failed in accounting advice and related documents. Arthur Andersen was judged guilty of obstruction of justice for disposing of many emails and documents that were related to auditing Enron. Since the SEC is not allowed to accept audits from convicted felons, the firm was forced to give up its CPA licenses later in 2002, costing over 113,000 employees their jobs. Although the ruling was later overturned by the U.S. Supreme Court, the once-proud firm's image was tarnished beyond repair, and it has not returned as a viable business even on a limited scale.

On July 9, 2002, George W. Bush gave a speech about recent accounting scandals that had been uncovered. In spite of its stern tone, the speech did not focus on establishing new policy, but instead focused on actually enforcing current laws, which include holding CEOs and directors personally responsible for accountancy fraud.[109]

In July 2002, WorldCom filed for bankruptcy protection in what was considered at the time as the largest corporate insolvency ever.[110] A month earlier, the company's internal auditors discovered over $3.8 billion in illicit accounting entries intended to mask WorldCom's dwindling earnings, which was by itself more than the accounting fraud uncovered at Enron less than a year earlier.[111] Ultimately, WorldCom admitted to inflating its assets by $11 billion.[112]

These scandals reignited the debate over the relative merits of US GAAP, which takes a "rules-based" approach to accounting, versus International Accounting Standards and UK GAAP, which takes a "principles-based" approach.[113][114] The Financial Accounting Standards Board announced that it intends to introduce more principles-based standards. More radical means of accounting reform have been proposed, but so far have very little support. The debate itself overlooks the difficulties of classifying any system of knowledge, including accounting, as rules-based or principles-based. This also led to the establishment of the Sarbanes-Oxley Act. On a lighter note, the 2002 Ig Nobel Prize in Economics went to the CEOs of those companies involved in the corporate accounting scandals of that year for "adapting the mathematical concept of imaginary numbers for use in the business world."

In 2003, Nortel made a big contribution to this list of scandals by incorrectly reporting a one cent per share earnings directly after their massive layoff period. They used this money to pay the top 43 managers of the company. The SEC and the Ontario securities commission eventually settled civil action with Nortel. A separate civil action was taken up against top Nortel executives including former CEO Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly, and MaryAnne E. Pahapill and Hamilton. These proceedings were postponed pending criminal proceedings in Canada, which opened in Toronto on January 12, 2012.[115] Crown lawyers at this fraud trial of three former Nortel Networks executives say the men defrauded the shareholders of Nortel of more than $5 million. According to the prosecutor this was accomplished by engineering a financial loss in 2002, and a profit in 2003 thereby triggering Return to Profit bonuses of $70 million for top executives.[116][117][118][119][120] In 2007, Dunn, Beatty, Gollogly, Pahapill, Hamilton, Craig A. Johnson, James B. Kinney, and Kenneth R.W. Taylor were charged with engaging in accounting fraud by "manipulating reserves to manage Nortel's earnings."[121]

In 2005, after a scandal on insurance and mutual funds the year before, AIG was investigated for accounting fraud. The company already lost over $45 billion worth of market capitalization because of the scandal. Investigations also discovered over a $1 billion worth of errors in accounting transactions. The New York Attorney General's investigation led to a $1.6 billion fine for AIG and criminal charges for some of its executives.[122] CEO Maurice R. "Hank" Greenberg was forced to step down and fought fraud charges until 2017, when the 91-year-old reached a $9.9 million settlement.[123][124] Howard Smith, AIG's chief financial officer, also reached a settlement.

Well before Bernard Madoff's massive Ponzi scheme came to light, observers doubted whether his listed accounting firm – an unknown two-person firm in a rural area north of New York City – was competent to service a multibillion-dollar operation, especially since it had only one active accountant, David G. Friehling.[125] Friehling's practice was so small that for years he operated out of his house; he only moved into an office when Madoff customers wanted to know more about who was auditing his accounts.[126] Ultimately, Friehling admitted to simply rubber-stamping at least 18 years' worth of Madoff's filings with the SEC. He also revealed that he continued to audit Madoff even though he had invested a substantial amount of money with him; accountants are not allowed to audit broker-dealers with whom they are investing. He agreed to forfeit $3.18 million in accounting fees and withdrawals from his account with Madoff. His involvement makes the Madoff scheme not only the largest Ponzi scheme ever uncovered, but the largest accounting fraud in world history.[127] The $64.8 billion claimed to be in Madoff accounts dwarfed the $11 billion fraud at WorldCom.

See also

References

Public Domain This article incorporates public domain material from United States Securities and Exchange Commission (SEC). U.S. Securities and Exchange Commission.

  1. ^ In Italian law the phrase "still subject to evaluation" now refers to material facts that are untrue: it was a clarification for "informations", but totally inconsistent with the "facts" reported in accounting documents: Buonomo, Giampiero (2001). "Diritto societario: chiusa la discussione, approvazione a fine mese". Diritto&Giustizia Edizione Online. Archived from the original on March 24, 2016.
  2. ^ Schreyer, Marco (October 9, 2019). "Adversarial Learning of Deepfakes in Accounting". arXiv:1910.03810 [cs.LG].
  3. ^ Nickolas, Steven (March 27, 2015). "What is accounting fraud?". Investopedia. Archived from the original on March 20, 2017. Retrieved March 19, 2017.
  4. ^ "What is accounting fraud? definition and meaning". BusinessDictionary.com. Archived from the original on March 20, 2017. Retrieved March 19, 2017.
  5. ^ "Asset misappropriation fraud". Action Fraud. January 25, 2010. Archived from the original on March 20, 2017. Retrieved March 19, 2017.
  6. ^ "What Is Financial Statement Fraud?". Archived from the original on March 20, 2017. Retrieved March 20, 2017.
  7. ^ "When do non-GAAP metrics become fraudulent publicity?". Fraud Magazine. Retrieved January 9, 2019.
  8. ^ Alvin, Aren (2016). Auditing and Assurance Services. Pearson. p. 299. ISBN 978-0134065823.
  9. ^ Aren, Alvin (2016). Auditing and Assurance Services. New York: Pearson. p. 300. ISBN 978-0134065823.
  10. ^ Aren, Alvin (2016). Auditing and Assurance Services. New York: Pearson. p. 301. ISBN 978-0134065823.
  11. ^ Aren, Alvin (2016). Auditing and Assurance Services. New York: Pearson. p. 302. ISBN 978-0134065823.
  12. ^ Wells, Joseph T. "New Approaches to Fraud Deterrence." Business Credit 107.2 (2005): 33-6. ProQuest. Web. Jan. 31, 2018.
  13. ^ Frost, Ken (September 14, 2012). "Top 10 reasons why frauds occur". Metro. Archived from the original on May 6, 2017. Retrieved March 20, 2017.
  14. ^ "Challenging times for crisis-hit Cosalt". Grimsby Telegraph. January 11, 2012. Retrieved April 9, 2017.[permanent dead link‍]
  15. ^ Horan, Jack. "Fraud is here, Fraud is there, but is Fraud Everywhere?" Contract Management 01 2016: 64,65,67-69. ProQuest. Web. Jan. 31, 2018 .
  16. ^ "25 Jaw Dropping Statistics about Employee Fraud in 2015". SheerID. June 2, 2016. Retrieved May 7, 2020.
  17. ^ Cunningham, Lawrence (September 12, 2003). "The Appeal and Limits of Internal Controls to Fight Fraud, Terrorism, Other Ills": 18. {{cite journal}}: Cite journal requires |journal= (help)
  18. ^ John Z. Szabo, Licenses—Accountants' Liability—Duty to Disclose [Fisher v. Kletz, 266 F. Supp. 180 (S.D.N.Y. 1967)], 19 Case Western Reserve Law Review p387 (1968)"Archived copy". Archived from the original on November 7, 2017. Retrieved November 6, 2017.{{cite web}}: CS1 maint: archived copy as title (link)
  19. ^ M. J. Rossant (November 14, 1965). "Atlantic Acceptance: Even the Big Ones Got Stung; U.S. Investors Lose Heavily Following Collapse of Canada's Atlantic Acceptance". The New York Times. Archived from the original on November 7, 2017.
  20. ^ The Accounting Cycle: NY v. Ernst & Young: Who Cares Whether Lehman Brothers Followed GAAP? accounting.smartpros.com January 2011 "NY v. Ernst & Young: Who Cares Whether Lehman Brothers Followed GAAP?". Archived from the original on November 7, 2017. Retrieved November 6, 2017.
  21. ^ Labaton, Stephen (December 7, 1986). "Cortes Randell: Student Market Hoax". The New York Times. Archived from the original on October 9, 2016.
  22. ^ U.S. Indicts Eight In Sale Of Stock In Nursing Homes The New York Times December 21, 1972 Archived November 7, 2017, at the Wayback Machine
  23. ^ Insurance Fraud Charged By S.E.C. To Equity Funding The New York Times April 4, 1973 Cole, Robert J. (April 4, 1973). "Insurance Fraud Charged by S.e.c. To Equity Funding". The New York Times. Archived from the original on November 7, 2017. Retrieved February 7, 2017.
  24. ^ Anderson Firm Is Found Guilty of Fraud The New York Times November 5, 1981 Arenson, Karen W. (November 5, 1981). "Anderson Firm is Found Guilty of Fraud". The New York Times. Archived from the original on November 7, 2017. Retrieved December 28, 2017.
  25. ^ "Scandals: Lockheed's Defiance: A Right to Bribe?". Time. August 18, 1975. Archived from the original on August 29, 2016. Retrieved July 3, 2016.
  26. ^ Owen, J. Sleight of Hand : The $25 million Nugan Hand Bank Scandal; Balmain, Sydney, Australia: Colporteur Press, 1983. ISBN 0-86399-023-1
  27. ^ A Close-Up Look at the Fraud That Ruined O.P.M. The New York Times May 1, 1983 Taylor, Stuart Jr. (May 1983). "A Close-Up Look at the Fraud That Ruined O.p.m." The New York Times. Archived from the original on December 22, 2016. Retrieved February 11, 2017.
  28. ^ Minkow, Barry, Clean Sweep:The Inside Story of the Zzzz Best Scam ... One of Wall Street's Biggest Frauds, ISBN 0-7852-7916-4
  29. ^ Hercules Managements Ltd. v. Ernst & Young, [1997] 2 S.C.R. 165 "Hercules Managements LTD. V. Ernst & Young - SCC Cases (Lexum)". Archived from the original on November 11, 2014. Retrieved November 11, 2014.
  30. ^ Accounting Firm Calls E.S.M. Case 'a Betrayal' The New York Times April 5, 1985 Archived November 28, 2017, at the Wayback Machine
  31. ^ Frank, Partnoy, Infectious Greed, ISBN 9781846682933
  32. ^ Reece, Damian (January 13, 2004). "Deloitte's John Connolly faces call to resign over Barlow Clowes link". The Independent. London. Archived from the original on October 26, 2010. Retrieved April 23, 2010.
  33. ^ Labaton, Stephen (September 7, 1989). "S.E.C. Files Fraud Case on Retailer". The New York Times. Retrieved September 7, 2006.
  34. ^ "Fraud Is Cited at Miniscribe". The New York Times. Associated Press. September 13, 1989. Retrieved October 12, 2007.
  35. ^ Perkel, Colin (January 8, 2016). "$118M award against Livent auditor upheld". Toronto Star. Archived from the original on August 16, 2016.
  36. ^ McFarland, Janet (December 20, 2017). "Supreme Court says Livent auditors liable but sets conditions". The Globe and Mail. Archived from the original on December 21, 2017.
  37. ^ Robert Wearing; Bob Wearing (2005). Cases in Corporate Governance. SAGE Publications. pp. 41–53. ISBN 978-1-4129-0877-1. Archived from the original on May 9, 2018.
  38. ^ Cellan-Jones, Rory (November 2, 2005). "The end of an epic". BBC News. BBC. Archived from the original on December 15, 2006. Retrieved September 28, 2007.
  39. ^ "How to Steal $500 Million". Frontline. June 23, 1994. Archived from the original on January 11, 2012. Retrieved November 1, 2011.
  40. ^ Barua, Samir K; Varma, Jayanth R (January 1993). "Securities Scam: Genesis, Mechanics, and Impact" (PDF). Vikalpa: The Journal for Decision Makers. 18 (1): 3–14. doi:10.1177/0256090919930101. ISSN 0256-0909. S2CID 115119893. Archived from the original (PDF) on October 6, 2021. Retrieved February 3, 2023.
  41. ^ Rattanani, Lekha; Parikh, Daksesh (June 14, 2013). "Securities scam: Harshad Mehta throws banking system, stock-markets into turmoil". India Today. Retrieved November 21, 2019.
  42. ^ Pathak, Rahul (January 2, 2013). "Securities scandal: Investigators haul in more people, discover ever-widening net". India Today. Retrieved May 22, 2018.
  43. ^ "Scam 1992: Was Harshad Mehta the mastermind or fall guy of securities scam? A bit of both". cnbctv18.com. October 25, 2020. Retrieved October 27, 2020.
  44. ^ A financial history of modern U.S. corporate scandals, p. 228
  45. ^ "Inside Informix's Demise". Revrec. Archived from the original on July 15, 2011.
  46. ^ "Gainax president arrested for tax evasion". Anime News Network. July 18, 1999. Retrieved September 10, 2024.
  47. ^ Masters, Steve (January 28, 1998). "Accounting scandal rocks Sybase Japan". Computing News. Archived from the original on March 14, 2012. Retrieved February 3, 2011.
  48. ^ Kawamoto, Dawn (January 22, 1998). "Sybase reeling from snafu". CNET. Archived from the original on October 26, 2012. Retrieved February 3, 2011.
  49. ^ Jon Swartz (January 23, 1998). "Sybase Turns Spin Doctor / CEO and executive team show how they managed Japan crisis". San Francisco Chronicle. Archived from the original on November 1, 2011. Retrieved February 3, 2011.
  50. ^ Fischer, Lawrence (January 22, 1998). "Sybase Loss to Grow as Sales Are Disputed". The New York Times. Archived from the original on June 6, 2013. Retrieved February 3, 2011.
  51. ^ "Cendant closes fraud case". CNN. August 27, 1998. Archived from the original on July 6, 2008.
  52. ^ Bertrand Marotte and Nicolas Van Praet. "Cinar founder Ronald Weinberg, two others found guilty on fraud charges". Archived from the original on May 3, 2017.
  53. ^ "Waste Management settles". CNN. November 7, 2001. Archived from the original on March 5, 2007.
  54. ^ "The BI Verdict: – Analyses". Olapreport.com. Archived from the original on December 22, 2008. Retrieved November 1, 2011.
  55. ^ "SEC Brings Financial Fraud Charges Against Executives at Three Northern California Software Companies". Sec.gov. May 20, 2002. Archived from the original on December 29, 2011. Retrieved November 1, 2011.
  56. ^ "Ex-CA chief Kumar pleads guilty". CNN. April 24, 2006. Archived from the original on June 22, 2007.
  57. ^ a b c d e f g h i j k l m n o p q r s t Patsuris, Penelope (August 26, 2002). "The Corporate Scandal Sheet". Forbes. Archived from the original on December 28, 2016.
  58. ^ "One.Tel auditor was linked to Packer". The Sydney Morning Herald. October 26, 2005. Archived from the original on December 1, 2008.
  59. ^ Robert Bryce, Pipe Dreams: Greed, Ego, and the Death of Enron (Public Affairs, 2002) ISBN 1-58648-138-X
  60. ^ "Adelphia founder John Rigas found guilty – Business – Corporate scandals". NBC News. July 8, 2004. Retrieved November 1, 2011.
  61. ^ "Archived copy". Archived from the original on May 28, 2017. Retrieved August 27, 2017.{{cite web}}: CS1 maint: archived copy as title (link)
  62. ^ "Today in Business: Utility Settles Lawsuit". The New York Times. January 6, 2007. Archived from the original on November 11, 2012. Retrieved April 23, 2010.
  63. ^ Weinberg, Ari (December 11, 2003). "Shaking Steady Freddie". Forbes. Archived from the original on April 24, 2017.
  64. ^ Palmeri, Chris (July 6, 2006). "How Stuart Wolff Got Himself Caught in a Trap". BusinessWeek. Archived from the original on April 6, 2012. Retrieved November 1, 2011.
  65. ^ "Ex-ImClone boss admits fraud". BBC News. October 15, 2002. Archived from the original on January 3, 2009. Retrieved November 1, 2011.
  66. ^ "SEC Charges KMart's Former CEO and CFO With Financial Fraud". Sec.gov. Archived from the original on November 4, 2011. Retrieved November 1, 2011.
  67. ^ Khan, Kim (May 21, 2002). "Merrill settles charges". CNN. Archived from the original on May 16, 2008.
  68. ^ "SEC Settles With Ex-Andersen Partner in Sunbeam Probe". Securities.stanford.edu. February 18, 2003. Archived from the original on November 21, 2011. Retrieved November 1, 2011.
  69. ^ Lohr, Steve (June 21, 2013). "Technology, Day 2: I Learn the Books Are Cooked". The New York Times. Archived from the original on May 28, 2015.
  70. ^ Lohr, Steve (June 4, 2004). "Ex-Executives at Symbol Are Indicted". The New York Times.
  71. ^ Beasley, M. S.; Frank A Buckless; S. M. Glover; D. F. Prawitt (2015). Auditing Cases: Instructor Resource Manual, 6th Edition. Upper Saddle River, NJ (PDF). Pearson. Archived from the original (PDF) on October 10, 2016. Retrieved May 5, 2016.
  72. ^ Starkman, Dean (November 29, 2005). "Ahold Settles Lawsuit for $1.1 Billion". The Washington Post. Archived from the original on November 10, 2012. Retrieved April 23, 2010.
  73. ^ "Italian dairy boss gets 10 years". BBC News. December 18, 2008. Archived from the original on April 8, 2011. Retrieved April 23, 2010.
  74. ^ "Inside the Parmalat Scandal: What You Need to Know? – Our Paesani". Italiansrus.com. December 28, 2003. Archived from the original on November 16, 2011. Retrieved November 1, 2011.
  75. ^ "HealthSouth Corporation and Richard M. Scrushy: Lit. Rel. No. 18044 / March 20, 2003". Sec.gov. Archived from the original on October 18, 2011. Retrieved November 1, 2011.
  76. ^ Bagnall, James (November 2, 2009). "The beginning of the end". Ottawa Citizen. Archived from the original on March 1, 2012. Retrieved November 1, 2011.
  77. ^ "In re Chiquita Brands International Inc. Alien Tort Statute and Shareholder Derivative Litigation" (PDF). University of Denver. Retrieved June 5, 2020.
  78. ^ "AIG Forks Up $126 Million to SEC on PNC Deals". Insurancejournal.com. November 24, 2004. Archived from the original on August 29, 2008. Retrieved November 1, 2011.
  79. ^ Hurst, Greg (December 12, 2008). "Wall Street legend Bernard Madoff arrested over '$50 billion Ponzi scheme'". The Times. London: Times Newspapers Ltd. Archived from the original on June 14, 2011. Retrieved December 13, 2008.
  80. ^ Efrati, Amir (March 19, 2009). "Accountant Arrested for Sham Audits". The Wall Street Journal. Archived from the original on July 5, 2015.
  81. ^ Sharrock, David (December 20, 2008). "Anglo Irish Bank bosses quit after hiding loans of 87m". The Times. London. Archived from the original on June 11, 2011. Retrieved April 23, 2010.
  82. ^ "Satyam scandal rattles confidence in accounting Big Four". Reuters. January 8, 2009. Archived from the original on January 26, 2009.
  83. ^ "Archived copy" (PDF). Archived (PDF) from the original on April 4, 2014. Retrieved October 31, 2015.{{cite web}}: CS1 maint: archived copy as title (link)
  84. ^ Floyd Norris (April 21, 2011). "After Years of Red Flags, a Conviction". The New York Times. Archived from the original on December 21, 2016. Retrieved December 20, 2016.
  85. ^ Gretchen Morgenson. "Monsanto Whistle-Blower: $22 Million Richer, but Not Satisfied". The New York Times.
  86. ^ Bayens v Kinross
  87. ^ "Examiner's Report – Lehman Brothers Holdings Inc. Chapter 11 Proceedings". Lehmanreport.jenner.com. Archived from the original on November 15, 2011. Retrieved November 1, 2011.
  88. ^ "Sebi finds lapses at NSE in co-location case, issues show-cause notices to related parties". The Financial Express. July 5, 2018.
  89. ^ "Sebi finds lapses at NSE in co-location case, issues show-cause notices". Business Standard. July 5, 2018.
  90. ^ "I-T dept brings in ED to check money trail in NSE co-location case". Business Standard. November 21, 2017.
  91. ^ Hoffman, Andy (July 15, 2011) " Archived March 4, 2016, at the Wayback Machine. The Globe And Mail (Canada)
  92. ^ Soble, Jonathan (November 8, 2011). "Olympus used takeover fees to hide losses". Financial Times (London). Archived from the original Archived October 10, 2014, at the Wayback Machine on November 11, 2011. Retrieved November 11, 2011.
  93. ^ Fisher, Daniel (November 20, 2012). "With Autonomy, H-P Bought An Old-Fashioned Accounting Scandal. Here's How It Worked". Forbes. Archived from the original on November 28, 2012. Retrieved November 20, 2012.
  94. ^ "Penn West to restate results after accounting irregularities". Archived from the original on September 19, 2015.
  95. ^ "Operation Car Wash: Is this the biggest corruption scandal in history?". The Guardian. June 1, 2017. Archived from the original on February 13, 2019. Retrieved February 15, 2019.
  96. ^ Armstrong, Ashley; Torrance, Jack (January 23, 2019). "Full details of £326m Tesco accounting scandal revealed after Carl Rogberg is acquitted". The Telegraph. ISSN 0307-1235. Retrieved November 20, 2019.
  97. ^ Irvine, Julia (July 21, 2015). "Toshiba profit overstated by £738m".
  98. ^ Eavis, Peter (March 28, 2016). "Valeant's Accounting Error a Warning Sign of Bigger Problems". The New York Times. Archived from the original on December 1, 2017.
  99. ^ "Vice-president at Alberta Motor Association fired over alleged fake invoice scheme". Archived from the original on August 8, 2016.
  100. ^ August 8, 2016 AMA News Release "AMA Statement". Archived from the original on October 6, 2016. Retrieved August 8, 2016.
  101. ^ "Brazilian companies linked to Petrobras scandal plead guilty in US court". The Guardian. December 20, 2016. Archived from the original on December 22, 2016. Retrieved December 21, 2016.
  102. ^ "Wells Fargo Forced to Pay $3 Billion". Forbes.
  103. ^ "Auditors highlight several critical areas in 1MDB's books". The Star. December 14, 2018. Retrieved December 14, 2018.
  104. ^ Browne, Ryan (June 18, 2020). "Wirecard shares plummet over 60% as embattled payments firm says $2.1 billion of cash is missing". CNBC. Retrieved June 25, 2020.
  105. ^ Findlay, Stephanie; Lockett, Hudson (November 13, 2020). "'Modi's Rockefeller': Gautam Adani and the concentration of power in India". Financial Times. Retrieved January 24, 2023.
  106. ^ Madhok, Diksha (November 13, 2020). "Gautam Adani was a college dropout. Now he may be too big to fail". CNN. Retrieved January 24, 2023.
  107. ^ Kay, Chris; Vishnoi, Abhishek; Joshi, Ashutosh (January 25, 2023). "Hindenburg Targets Asia's Richest Man, Triggering Adani Selloff". Bloomberg News. Retrieved January 25, 2023.
  108. ^ "SEC Charges Audit Firm BF Borgers and Its Owner with Massive Fraud Affecting More Than 1,500 SEC Filings". Securities and Exchange Commission. Washington D.C. May 3, 2024. 2024-51. Retrieved May 4, 2024. The Securities and Exchange Commission today charged audit firm BF Borgers CPA PC and its owner, Benjamin F. Borgers (together, "Respondents"), with deliberate and systemic failures to comply with Public Company Accounting Oversight Board (PCAOB) standards in its audits and reviews incorporated in more than 1,500 SEC filings from January 2021 through June 2023. The SEC also charged the Respondents with falsely representing to their clients that the firm's work would comply with PCAOB standards; fabricating audit documentation to make it appear that the firm's work did comply with PCAOB standards; and falsely stating in audit reports included in more than 500 public company SEC filings that the firm's audits complied with PCAOB standards. To settle the SEC's charges, BF Borgers agreed to pay a $12 million civil penalty, and Benjamin Borgers agreed to pay a $2 million civil penalty. Both Respondents also agreed to permanent suspensions from appearing and practicing before the Commission as accountants, effective immediately.Public Domain This article incorporates text from this source, which is in the public domain.
  109. ^ "Archived White House Website via George W. Bush Presidential Library and Museum - Text, audio and video of President Bush's speech - July 9, 2002". Archived White House Website via George W. Bush Presidential Library and Museum. Retrieved January 9, 2019.
  110. ^ "WorldCom's bankruptcy mess". The Economist. July 22, 2002. ISSN 0013-0613. Retrieved January 9, 2019.
  111. ^ Simon Romero; Alex Berenson (June 26, 2002). "WorldCom Says It Hid Expenses, Inflating Cash Flow $3.8 Billion". The New York Times.
  112. ^ "Worldcom, Inc. 2002 Form 10-K Annual Report". U.S. Securities and Exchange Commission.
  113. ^ "The Principles Vs Rules Based Accounting Standard Debate". uniassignment.com. Archived from the original on January 10, 2019. Retrieved January 9, 2019.
  114. ^ Maverick, J. B. "Do all countries follow the same GAAP?". Investopedia. Retrieved January 9, 2019.
  115. ^ "canada.com - Page Not Found" – via Canada.com. {{cite web}}: Cite uses generic title (help)[permanent dead link‍]
  116. ^ "Nortel trial hears fraud allegations". CBC News. January 17, 2012. Archived from the original on January 21, 2012.
  117. ^ [1][dead link‍]
  118. ^ Lewis, Michael (January 17, 2012). "Nortel auditors pushed back against executives' scheme, prosecutor says". The Star. Toronto. Archived from the original on January 20, 2012.
  119. ^ Lewis, Michael (January 20, 2012). "Nortel trial: Former financial director saw disconnect between stated earnings and his understanding of Nortel's circumstances". The Star. Toronto. Archived from the original on January 23, 2012.
  120. ^ "No business reason to release Nortel reserves, court told". The Globe and Mail. Toronto. September 6, 2012. Archived from the original on March 4, 2016.
  121. ^ "SEC Charges Four Additional Former Officers of Nortel Networks Corporation in Financial Fraud Scheme: Lit. Rel. No. 20275 / September 12, 2007". sec.gov. Retrieved January 9, 2019.
  122. ^ Yahoo Archived January 5, 2010, at the Wayback Machine
  123. ^ "MSNBC". NBC News. September 6, 2006. Retrieved November 1, 2011.
  124. ^ Zuill, Lilla (March 3, 2009). "Reuters". Archived from the original on March 7, 2009. Retrieved November 1, 2011.
  125. ^ Fitzgerald, Jim. Madoff's financial empire audited by tiny firm: one guy Archived December 19, 2008, at the Wayback Machine. Associated Press via Seattle Times, December 18, 2008.
  126. ^ Ross, Brian (2015). The Madoff Chronicles. Kingswell. ISBN 9781401310295.
  127. ^ Hamblett, Mark. Madoff's Accountant Acknowledges Guilt, Casts Himself as Victim. New York Law Journal, November 4, 2009.

Further reading

Read other articles:

Benny Susianto

Benny Susianto Inspektur Jenderal TNI Angkatan DaratMasa jabatan21 Oktober 2020 – 6 Desember 2021 PendahuluMochamad EffendiPenggantiWisnoe Prasetja BoediPerwira Staf Ahli Tingkat III Kasad Bidang Kawasan Khusus dan Lingkungan HidupMasa jabatan18 Juni 2020 – 21 Oktober 2020 PendahuluJabatan baruPenggantiAlfred Denny Djoike TuejehPanglima Komando Daerah Militer IX/UdayanaMasa jabatan4 Januari 2018 – 18 Juni 2020 PendahuluKomaruddin SimanjuntakPenggantiKurnia Dew...

 

 

Acqui Unione Sportiva 1937-1938

Voce principale: Associazione Sportiva Dilettantistica Acqui 1911. Acqui Unione SportivaStagione 1937-1938Sport calcio Squadra Acqui Allenatore Giovanni Ivaldi[1] Presidente Rag. Giuseppe Collino[2] Serie C13º nel girone C. Coppa ItaliaTerzo turno eliminatorio. 1936-1937 1938-1939 Si invita a seguire il modello di voce Questa voce raccoglie le informazioni riguardanti l'Acqui Unione Sportiva nelle competizioni ufficiali della stagione 1937-1938. Indice 1 La stagione 2 O...

 

 

Images and Words

Images and WordsAlbum studio karya Dream TheaterDirilis1992 (1992)[1]DirekamOktober–Desember 1991 di BearTracks Studios, Suffern, New York; The Hit Factory, New York CityGenreProgressive metal, progressive rockDurasi57:04LabelAtco RecordsProduserDavid PraterKronologi Dream Theater When Dream and Day Unite(1989)When Dream and Day Unite1989 Images and Words(1992) Live at the Marquee(1993)Live at the Marquee1993 Singel dalam album Images and Words Pull Me UnderDirilis: 1992 Ta...

Alberto Garzón

Spanish former politician and economist (born 1985) This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages) This biography of a living person needs additional citations for verification. Please help by adding reliable sources. Contentious material about living persons that is unsourced or poorly sourced must be removed immediately from the article and its talk page, especially if potentially libe...

 

 

Scrimshaw

Engravings and carvings done in bone or ivory, created by sailors For the surname, see Scrimshaw (surname). American whaling ships, scrimshaw on whale tooth, c. 1800 Scrimshaw is scrollwork, engravings, and carvings done in bone or ivory. Typically it refers to the artwork created by whalers, engraved on the byproducts of whales, such as bones or cartilage. It is most commonly made out of the bones and teeth of sperm whales, the baleen of other whales, and the tusks of walruses. It takes the ...

 

 

Filippo Tortu

Filippo Tortu Filippo Tortu ai Giochi del Mediterraneo 2018 Nazionalità  Italia Altezza 187 cm Peso 75 kg Atletica leggera Specialità Velocità Società  Fiamme Gialle Record 60 m 658 (indoor - 2019) 100 m 999 (2018) 200 m 2010 (2022) 4×100 m 3750 (2021) CarrieraSocietà 2006-2008 Polisportiva Besanese2009-2010 Atletica Vis Nova Giussano2011-2015 Atletica Riccardi2015- Fiamme GialleNazionale 2016- Italia16Palmarès Competizione Ori Argenti Bronzi Giochi olimpici 1 0 0 Mondi...

Lin Dan

Chinese badminton player (born 1983) Not to be confused with Lindane or Linden. For the American film producer, see Dan Lin. For the late Ming/early Qing Mongolian khan, see Ligdan Khan. In this Chinese name, the family name is Lin. Badminton playerLin Dan林丹Lin at Golden Bauhinia Square, Hong Kong, 2008Personal informationNickname(s)Super DanBirth name林丹CountryChinaBorn (1983-10-14) 14 October 1983 (age 40)Longyan, Fujian, ChinaHeight178 cm (5 ft 10 in)[1&...

 

 

Toradora!

Japanese light novel series Toradora!First light novel volume cover, featuring Taiga Aisakaとらドラ!GenreRomantic comedy[1]Slice of life[2] Light novelWritten byYuyuko TakemiyaIllustrated byYasuPublished byASCII Media WorksEnglish publisherNA: Seven Seas EntertainmentImprintDengeki BunkoDemographicMaleOriginal runMarch 10, 2006 – March 10, 2009Volumes10 (List of volumes) Light novelToradora Spin-off!Written byYuyuko TakemiyaIllustrated byYasuPubl...

 

 

Берлинский международный конгресс-центр

ДостопримечательностьБерлинский международный конгресс-центрнем. Internationales Congress Centrum Berlin (ICC Berlin) Вид на ICC Berlin с юго-востока 52°30′16″ с. ш. 13°16′50″ в. д.HGЯO Страна  Германия  Берлин Шарлоттенбург-Вильмерсдорф Архитектурный стиль Хай-тек Архитектор Ральф Шю...

2016年美國總統選舉

2016年美國總統選舉 ← 2012 2016年11月8日 2020 → 538個選舉人團席位獲勝需270票民意調查投票率55.7%[1][2] ▲ 0.8 %   获提名人 唐納·川普 希拉莉·克林頓 政党 共和黨 民主党 家鄉州 紐約州 紐約州 竞选搭档 迈克·彭斯 蒂姆·凱恩 选举人票 304[3][4][註 1] 227[5] 胜出州/省 30 + 緬-2 20 + DC 民選得票 62,984,828[6] 65,853,514[6]...

 

 

David Ray Griffin

American philosopher (1939–2022) For other people named David Griffin, see David Griffin (disambiguation). David Ray GriffinGriffin in 2006Born(1939-08-08)August 8, 1939Wilbur, Washington, U.S.DiedNovember 2022(2022-11-00) (aged 83)[1]Era20th-century philosophyRegionWestern philosophySchoolProcess theologyDoctoral studentsThomas Jay OordMain interestsOntologyepistemologytheology9/11 conspiracy theories David Ray Griffin (August 8, 1939 – November 2022) was an American profess...

 

 

12 Citizens

2014 Chinese film12 Citizens十二公民Directed byXu Ang (徐昂)Written byJinglong Han (韩景龙)Yujiao Li (李玉娇)Based onTwelve Angry Menby Reginald RoseProduced byYan Jianwei (严建伟)Liangwen Li (李良文)Yang Ming (杨明)Luna Wang (王露娜)CinematographyTao Cai (陶彩)Edited byWang Gang (王刚)Jiale Yin (尹佳乐)Music byRadio MarsRelease dates October 19, 2014 (2014-10-19) (Rome) May 15, 2015 (2015-05-15) (China) Running time106 minut...

El Lencero Airport

Airport serving Xalapa, Veracruz, Mexico Xalapa National AirportAeropuerto Nacional de XalapaIATA: JALICAO: MMJASummaryAirport typePublicOperatorServicios Aeroportuarios de VeracruzServesXalapa, Veracruz, MexicoLocationEmiliano Zapata, Veracruz, MexicoTime zoneCST (UTC-06:00)Elevation AMSL955 m / 3,133 ftCoordinates19°28′30″N 96°47′51″W / 19.47500°N 96.79750°W / 19.47500; -96.79750MapJALLocation of airport in VeracruzShow map of VeracruzJALJA...

 

 

U.S. News & World Report

American media company and magazine U.S. News & World ReportFounded1948; 76 years ago (1948) (merger of United States News [1933] and World Report [1946])Headquarters Washington, D.C., U.S. (editorial staff) New York City, U.S. (advertising, sales) Key people Eric Gertler(CEO)[1] Bill Holiber(President)[2] Dafna Linzner(Editorial Director)[2] Products Best Colleges Ranking OwnerU.S. News & World Report, L.P. (Mortimer Zuckerman)Websiteusnews.c...

 

 

إد شيران

إد شيران (بالإنجليزية: Ed Sheeran)‏    معلومات شخصية اسم الولادة (بالإنجليزية: Edward Christopher Sheeran)‏  الميلاد 17 فبراير 1991 (33 سنة)[1][2][3]  هاليفاكس[4]  الإقامة لندن  مواطنة المملكة المتحدة  لون الشعر شعر أصهب  الطول 1.72 متر[5]،  و5.8 قدم[5]  مش�...

لواندا

لوندة عاصمة    علم شعار الاسم الرسمي (بالبرتغالية: Luanda)‏    الإحداثيات 8°50′18″S 13°14′04″E / 8.8383333333333°S 13.234444444444°E / -8.8383333333333; 13.234444444444   [1] تاريخ التأسيس 1575  تقسيم إداري  البلد أنغولا[2][3]  التقسيم الأعلى مقاطعة لواندا (11 نوفمبر 1975–)...

 

 

Nazionale Under-20 di calcio della Polonia

Voce principale: Nazionale di calcio della Polonia. Questa voce sull'argomento Nazionali di calcio è solo un abbozzo. Contribuisci a migliorarla secondo le convenzioni di Wikipedia. Polonia Uniformi di gara Casa Trasferta Sport Calcio FederazionePZPN Codice FIFAPOL Selezionatore Miłosz Stępiński Record presenzeAdam Danch (12) CapocannoniereDawid Janczyk (5) Esordio internazionale Polonia U-20 1 - 0 Brasile U-20Polonia; 30 giugno 2007 Migliore vittoria Svizzera U-20 2 - 3 Polonia U-2...

 

 

Cold Copy

Cold CopyPoster rilis teatrikalSutradaraRoxine HelbergProduser Daniel Bekerman Justin Lothrop Brent Stiefel Roxine Helberg Ditulis olehRoxine HelbergPemeran Bel Powley Tracee Ellis Ross James Tupper Ekaterina Baker Nesta Cooper Jacob Tremblay Penata musikTóti GuðnasonSinematograferMatteo CoccoPenyuntingArndt-Wulf PeemöllerPerusahaanproduksi Votiv Films Sycthia Films Needle's Eye Productions ShivHans Pictures 30WEST Carte Blanche DistributorVertical EntertainmentTanggal rilis 11 Juni ...

اليهودية

اليهودية الفن اليهودي الشعائري (باتجاه عقارب الساعة من أعلى): شمعدان الشبات، كوب غسيل الايدي، التشوماش والتناخ، مؤشر التوراة، الشوفار، وصندوق الإيتروج.الفن اليهودي الشعائري (باتجاه عقارب الساعة من أعلى): شمعدان الشبات، كوب غسيل الايدي، التشوماش والتناخ، مؤشر التوراة، ال...

 

 

Babirusa

Genus of mammals in the swine family Babirusa A male North Sulawesi babirusa; only the adult males possess the distinctive tusks. Scientific classification Domain: Eukaryota Kingdom: Animalia Phylum: Chordata Class: Mammalia Order: Artiodactyla Family: Suidae Subfamily: BabyrousinaeThenius, 1970 Genus: BabyrousaPerry, 1811 Type species Babyrousa quadricornua [1]Perry, 1811 Species 3-4, See text. The babirusas, also called deer-pigs (Indonesian: babi rusa[2]), are a genus, Baby...