1980-2010‫نمایه تقلبات مالی مشهور در جهان‬

‫نام شرکت‬ ‫سال‬ ‫نام موسسه حسابرسی‬ ‫کشور‬ ‫موضوع تقلب‬

Nugan Hand bank 1980 PWC Australia Fraud & Money
Laundry
ZZZZ Best 1986 Ernest & Winey US Ponzi scheme
Barlow Clowes 1988 Deloitte UK false accounting
Mini Scribe 1989 Coopers & Lybrand US Cooking account &
Falsify
Polly Peck 1990 BDO UK Fraud
Bank of Credit and Commerce 1991 PWC UK fraud allegations
International
Northern Rock * 1992 PWC(1992)- UK Fraud
KPMG(2007)
Clear stream 1992 AA Luxembourg Embezzlement
Phar-Mor 1992 Coopers & Lybrand US bankruptcy
Informix 1996 E&Y US Puffing revenue
Cendant 1998 E&Y US Fake revenue
Waste Management, Inc 1999 AA US Financial misstatements
Micro Strategy 2000 PWC US Revenue Recognition
Fraud
Unify Corporation 2000 KPMG US financial accounting
frauds
Computer Associates 2000 KPMG US Financial fraud/cooking
account
Xerox 2000 KPMG US Falsifying financial
results
One. Tel 2001 E&Y Australia Falsifying financial
Enron 2001 AA US Fraud/Money laundry/
Embezzlement/opinion
shopping/Securities
Fraud
Adelphia 2002 Deloitte US wire fraud / bank
fraud
AOL 2002 E&Y US Inflated sales
Bristol-Myers Squibb 2002 PWC US Inflated revenues
CMS Energy 2002 AA US Round trip trades
Duke Energy 2002 Deloitte US Round trip trades
Dynegy 2002 AA US Round trip trades
El Paso Corporation 2002 Deloitte US Round trip trades
Freddie Mac 2002 PricewaterhouseCoopers US Understated earnings
Global Crossing 2002 AA Bermuda Network capacity
swaps to inflate
revenues
Halliburton 2002 AA US Improper booking of
cost overruns
Homestore.com 2002 AA US Improper booking of
cost overruns
ImClone Systems 2002 KPMG US Insider trading/bank
fraud

1
Kmart 2002 PricewaterhouseCoopers US Misleading accounting
practices
Merck & Co. 2002 PricewaterhouseCoopers US Recorded co-payments
that were not collected
Merrill Lynch 2002 Deloitte US Conflict of interest
Mirant 2002 AA US Overstated assets and
liabilities
Nicor 2002 KPMG US Overstated assets and
liabilities
Peregrine Systems 2002 KPMG US Overstated sales
Qwest Communications 2002 US Inflated revenues
Reliant Energy 2002 Deloitte US Round trip trades
Sunbeam 2002 AA US
Tyco International 2002 PricewaterhouseCoopers Bermuda Improper accounting,
Dennis Kozlowski
WorldCom 2002 AA US Overstated cash flows,
Royal Ahold 2003 Deloitte Netherlands Inflating promotional
allowances
Parmalat 2003 Grant Thornton Italy Falsified accounting
documents,
HealthSouth Corporation 2003 E&Y US Richard M. Scrushy
Nortel 2003 Deloitte Canada Distributed ill advised
corporate bonuses to
top 43 managers
Chiquita Brands International 2004 US Illegal payments
AIG 2004 PWC US Accounting of
structured financial
deals
Lernout & Hauspie 2004 KPMG Belgium fraudulent schemes
Bernard L. Madoff Investment 2008 F&H US Massive Ponzi scheme
Securities LLC
Anglo Irish Bank 2008 E&Y Ireland hidden loans
controversy
Satyam Computer Services 2009 PWC India Falsified accounts/False
information
Lehman Brothers 2010 E&Y US Failure to disclose Repo
105 transactions to
investors