SEC Enforcement Update
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SEC Enforcement Update

2 months ago · 2 hour 0 min watch

SECTION

EXCLUSIVE

Listen as Ken Herzinger, a Partner in the Investigations and White Collar Crime practices at Paul Hastings, and two former Chief Accountants in the SEC Division of Enforcement, Mike Maloney of FTI Consulting and Matt Jacques of Alix Partners, discuss recent SEC Enforcement issues.

This discussion focuses on recent earnings management cases covering:

  • Efforts to match analysts’ consensus estimates by manipulating expense accruals and overstating income from continuing operations

  • How revenue was delayed into future periods to conceal a company’s

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Fraud
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