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ACC 651 - Accounting Fraud.

Auditors

J. 1. How Can I Find Out Who Audits a Particular Company?

You'll find the identity of the company's auditor in its annual report on Form 10-K. Look for the "Accountant's Report" under Item 8 of the Form 10-K. Whenever a company hires a new auditor to certify its financial statements, it must announce that news on Form 8-K (under Item 4) within four business days. Be sure to check any Form 8-K filings submitted after the company's most recent annual report to find out whether the company subsequently hired a new auditor.

J. 2. Where can I find information about the changes to a company’s auditor?

You can find this information in Item 4.01 of Form 8-K. For changes made prior to August 2004, the information was reported at Item 4.

...Excerpted from Researching Public Companies Through EDGAR: A Guide for Investors

Named Persons in the News

The "Search the News" widget provides a box for you to enter your search terms and two ways for you to choose where you search. Selecting by Source Type lets you search all the sources within each of the following types: Major World Publications, Newspapers, Magazines, Wire Services, Broadcast Transcripts, Blogs, All News.

Provides comprehensive full text coverage for regional business publications. Regional Business News incorporates coverage of more than 80 regional business publications covering all metropolitan and rural areas within the United States.

The database includes backfile for most newspapers, providing access to articles, columns, editorials, obituaries and features published in each paper. Major newspapers include the New York Times, Wall Street Journal, Chicago Tribune, Washington Post, USA Today, Los Angeles Times, Boston Globe, The Guardian and many other national and regional titles.

Attorneys

Attorneys involved in the fraud cases will be part of the court record.  Search the following databases for more information:

Article Databases

Articles about fraud include names of key individuals and case names.  You will want a balance of news articles and more analytical or reflective articles from scholarly journals.

Look for articles & reports on companies that include "SWOT Analysis" or "Company Overview."