NOTES

Chapter 1

1. Deloitte Forensic Center, Ten Things About Financial Statement Fraud: A Review of SEC Enforcement Releases, 2000–2006 (June 2007), http://www.deloitte.com/view/en_US/us/Services/Financial-Advisory-Services/Forensic-Center/5ac81266d7115210VgnVCM100000ba42f00aRCRD.htm.

Chapter 3

1. For more, see our article, “Are Your People Financially Literate?” Harvard Business Review, October 2009, 28.

2. Mike France, “Why Bernie Before Kenny-Boy?” BusinessWeek, March 15, 2004, 37.

Chapter 4

1. Michael Rapoport, “U.S. Firms Clash Over Accounting Rules,” Wall Street Journal, July 6, 2011.

Chapter 6

1. H. Thomas Johnson and Robert S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting (Boston: Harvard Business School Press, 1991). ...

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