The Enron employee who reported the financial manipulations at the company to her superiors can be considered to have engaged in:
an act of courage.
Financial manipulation refers to changes made by businesses, knowingly and willfully, to accounting records, transactions, and financial statements through addition and subtraction with the intention of deceiving users of financial information.
How to Modify Financial Statements in Particular:
recording revenue too soon or with dubious quality.
recording false revenue.
Gaining One-Time Gains to Increase Income.
shifting current costs to a future or earlier period.
Failure to Record or Incorrect Reduction of Liabilities
The most frequent types of financial statement manipulations that external auditors encounter include recording revenue improperly or prematurely, recording fictitious revenue, increasing income with one-time gains, shifting current expenses to an earlier or later period, failing to record revenue, and recording revenue prematurely or of questionable quality.
Learn more about revenue prematurely here:
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