Title: Research instances of unethical accountancy activities, including possible consequences to individuals and the economy.
Course: Accounting, Advanced (12104-II) > Section: Understanding Business Ethics

Research should cite examples of unethical accountancy activities and their ramifications, such as

- recording revenue too soon
- recording revenue of questionable quality
- recording bogus revenue
- boosting income with one-time gains
- shifting current expenses to a later or earlier period
- failing to record or improperly reducing liabilities
- shifting current revenue to a later period
- shifting future expenses to the current period as a special charge.