- and Currency" [the Pecora Commission Report], 73rd Congress, 2nd Session, report no. 1455, June6, 1934, https:/www.senate.gov/artandhistory/history/common/investigations/ pdf/Pecora\_FinalReport.pdf; for further details, see http://www.senate.gov/artandhistory/ history/common/investigations/Pecora.htm) and drug company McKesson & Robbins (which faked purchase orders and inflated inventory, see Michael Chatfield, "McKesson & Robbins Case," in Michael Chatfield and Richard Vangermeersch, eds., History of Accounting: An International Encyclopedia [New York: Garland Puolishing, 1996], 409- 410)in the twentieth century to a string of high-profile cases at the turn of the millennium, including those of WorldCom (see Justin Kuepper, “Spotting Creative Accounting on the Balance Sheet, Forbes, March 25, 2010, http://www.forbes.com/2010/03/25/balance-sheet-tricks-personalfinance-accounting.html), Chiquita Brands, HealthSouth (see Michael J. Jones, Creative Accounting, Fraud and International Accounting Scandals (Chichester, England: John Wiley, 2011), Enron (David Teather, “Billions Still Hidden in Enron Pyramid," Guardian, January 30,
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