{{위키데이터 속성 추적}}
'''분식회계'''(粉飾會計, {{llang|en|make-up accounting, window-dressing settlement, accounting fraud}})는 공개회사 내부 경영진과 관련 타기업 및 연관자들이 비정상적인 자금 운용, 매출액 과대 계산 지출액 축소 계산, 자산 가치 허위 계산, 부채 축소, 계산상의 복잡하고 다양한 방법으로 재무 변화를 허위로 조작하는 비도덕적인 불법 행위이다.

대표적인 회계부정 연루 기업인 [[엔론]]은 한때 $90대였던 주가가 조작 사실이 밝혀진 후 불과 수 센트로 99% 이상 하락하여 주주와 채권자들에게 큰 손해를 입혔고, 노후대책으로 자사주만을 보유하고 있던 많은 엔론 사원들은 회사 부도로 막대한 피해를 입었다.

== 분식 회계로 보고된 기업 목록 ==
{| class="wikitable sortable"
|-
! 회사
! 연도
! 감찰사
! 국가
|-
! {{Rh}} |[[록히드]]
|1976<ref>{{뉴스 인용 | title = SCANDALS: Lockheed's Defiance: A Right to Bribe? | url = http://content.time.com/time/magazine/article/0,9171,917751-1,00.html | work = Time Magazine | date = August 18, 1975 | accessdate = July 3, 2016 | archive-date = 2016-08-29 | archive-url = https://web.archive.org/web/20160829122011/http://content.time.com/time/magazine/article/0,9171,917751-1,00.html | url-status =  }}</ref>
|
|미국
|-
! {{Rh}} |[[:en:Nugan Hand Bank]]
|1980<ref>Owen, J. ''Sleight of Hand : The $25 million Nugan Hand Bank Scandal''; Balmain, Sydney, Australia: Colporteur Press, 1983. {{ISBN|0-86399-023-1}}</ref>
|
|오스트레일리아
|-
! {{Rh}} |[[:en:ZZZZ Best]]
|1986<ref>Minkow, Barry, ''Clean Sweep:The Inside Story of the Zzzz Best Scam... One of Wall Street's Biggest Frauds'', {{ISBN|0-7852-7916-4}}</ref>
|
|미국
|-
! {{Rh}} |Northguard Acceptance Ltd.
|1980 - 1982<ref>Hercules Managements Ltd. v. Ernst & Young, [1997] 2 S.C.R. 165 {{웹 인용|url=http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/1511/index.do |title=Archived copy |accessdate=2014-11-11 |url-status=dead |archiveurl=https://web.archive.org/web/20141111201059/http://scc-csc.lexum.com/scc-csc/scc-csc/en/item/1511/index.do |archivedate=November 11, 2014 |df=mdy }}</ref>
|[[:en:Ernst & Young]]
|캐나다
|-
! {{Rh}} |[[:en:Bankers Trust]]
|1988<ref>Frank, Partnoy, ''Infectious Greed'', {{ISBN|9781846682933}}</ref>
|Arthur Young & Co
|미국
|-
! {{Rh}} |[[Barlow Clowes]]
|1988<ref>{{뉴스 인용 | url=http://www.independent.co.uk/news/business/news/deloittes-john-connolly-faces-call-to-resign-over-barlow-clowes-link-572880.html | work=The Independent | location=London | title=Deloitte's John Connolly faces call to resign over Barlow Clowes link | first=Damian | last=Reece | date=January 13, 2004 | accessdate=April 23, 2010 | archive-date=2010-10-26 | archive-url=https://web.archive.org/web/20101026085932/http://www.independent.co.uk/news/business/news/deloittes-john-connolly-faces-call-to-resign-over-barlow-clowes-link-572880.html | url-status=dead }}</ref>
|
|영국
|-
! {{Rh}} |[[:en:MiniScribe]]
|1989<ref>{{뉴스 인용| title = Fraud Is Cited at Miniscribe | url = https://query.nytimes.com/gst/fullpage.html?res=950DE3DE1130F930A2575AC0A96F948260 | agency = Associated Press |work=New York Times | date = September 13, 1989 | accessdate =October 12, 2007 }}</ref>
|
|미국
|-
! {{Rh}} |[[Livent]]
|1989 - 1998
|Deloitte & Touche<ref>https://www.thestar.com/business/2016/01/08/118m-award-against-livent-auditor-upheld.html</ref>
|캐나다
|-
! {{Rh}} |[[:en:Polly Peck]]
|1990<ref>{{서적 인용|url=https://books.google.com/books?id=Pf7KsFtWBX4C&pg=PA41&lpg=PA41&dq=Uni-Pac+Polly+Peck&source=bl&ots=YnM90B7rnU&sig=g7c_pUKJr3xXwVSok4PBOPVGMZM&hl=en&sa=X&oi=book_result&resnum=2&ct=result#PPA47,M1 |title=Cases in Corporate Governance by Robert Wearing, Pages 41 to 53 |publisher=Google Books |accessdate=November 1, 2011}}</ref>
|
|영국
|-
! {{Rh}} |[[:en:Bank of Credit and Commerce International]]
|1991<ref>{{뉴스 인용|last=Cellan-Jones|first=Rory|title=The end of an epic|work=BBC News |publisher=BBC |date=November 2, 2005|url=http://news.bbc.co.uk/1/hi/business/4401210.stm|accessdate=September 28, 2007 }}</ref>
|
|영국
|-
! {{Rh}} |[[Phar-Mor]]
|1992<ref>{{웹 인용|url=http://www.pbs.org/wgbh/pages/frontline/programs/transcripts/1304.html |title=FRONTLINE: how to Steal $500 Million |publisher=Pbs.org |date=June 23, 1994 |accessdate=November 1, 2011}}</ref>
|Coopers & Lybrand
|미국
|-
! {{Rh}} |[[:en:Informix Corporation]]
|1996<ref>''A financial history of modern U.S. corporate scandals'', p. 228</ref>
|[[:en:Ernst & Young]]<ref>{{뉴스 인용|url=http://www.revenuerecognition.com/content/experts/8976.asp |work=Revrec |title=Inside Informix's Demise |url-status=dead |archiveurl=https://web.archive.org/web/20110715175315/http://www.revenuerecognition.com/content/experts/8976.asp |archivedate=July 15, 2011 |df=mdy }}</ref>
|미국
|-
! {{Rh}} |[[사이베이스]]
|1997<ref>{{뉴스 인용|last=Masters|first=Steve|title=Accounting scandal rocks Sybase Japan|url=http://www.computing.co.uk/ctg/news/1857061/accounting-scandal-rocks-sybase-japan|accessdate=February 3, 2011|newspaper=Computing News|date=January 28, 1998}}</ref><ref>{{뉴스 인용|last=Kawamoto|first=Dawn|title=Sybase reeling from snafu|url=http://news.cnet.com/Sybase-reeling-from-snafu/2100-1001_3-207355.html|accessdate=February 3, 2011|newspaper=[[CNET]]|date=January 22, 1998}}</ref><ref>{{뉴스 인용|title=SYBASE TURNS SPIN DOCTOR / CEO and executive team show how they managed Japan crisis|url=http://articles.sfgate.com/1998-01-23/business/17712838_1_sybase-president-john-chen-sybase-s-emeryville-relations-executive|accessdate=February 3, 2011|newspaper=[[샌프란시스코 크로니클]]|date=January 23, 1998|author=Jon Swartz|archive-date=2012-07-11|archive-url=https://archive.today/20120711014651/http://articles.sfgate.com/1998-01-23/business/17712838_1_sybase-president-john-chen-sybase-s-emeryville-relations-executive|url-status=}}</ref>
|Ernst & Young<ref>{{뉴스 인용|last=Fischer|first=Lawrence|title=Sybase Loss to Grow as Sales Are Disputed|url=https://www.nytimes.com/1998/01/22/business/sybase-loss-to-grow-as-sales-are-disputed.html?ref=sybaseinc|accessdate=February 3, 2011|newspaper=[[뉴욕 타임스]]|date=January 22, 1998}}</ref>
|미국
|-
! {{Rh}} |[[:en:Cendant]]
|1998<ref>{{뉴스 인용| url=http://money.cnn.com/1998/08/27/companies/cendant_folo/ | work=CNN | title=Cendant closes fraud case | date=August 27, 1998}}</ref>
|Ernst & Young
|미국
|-
! {{Rh}} |[[:en:Cinar]]
|1998<ref>{{뉴스 인용|author=BERTRAND MAROTTE AND NICOLAS VAN PRAET |title=Cinar founder Ronald Weinberg, two others found guilty on fraud charges |url=http://www.theglobeandmail.com/report-on-business/industry-news/the-law-page/ex-cinar-ceo-two-others-found-guilty-on-fraud-charges/article30245930/ |newspaper= |location= |date= |access-date= }}</ref>
|Ernst & Young
|캐나다
|-
! {{Rh}} |[[:en:Waste Management, Inc.]]
|1999<ref>{{뉴스 인용| url=http://money.cnn.com/2001/11/07/news/waste_mgt/index.htm | work=CNN | title=Waste Management settles | date=November 7, 2001}}</ref>
|[[:en:Arthur Andersen]]
|미국
|-
! {{Rh}} |[[:en:MicroStrategy]]
|2000<ref>{{웹 인용 |url=http://www.olapreport.com/Comment_MicroStrategy.htm |title=The BI Verdict: - Analyses |publisher=Olapreport.com |accessdate=November 1, 2011 |archive-date=2008-12-22 |archive-url=https://web.archive.org/web/20081222214448/http://www.olapreport.com/Comment_MicroStrategy.htm |url-status= }}</ref>
|[[프라이스워터하우스쿠퍼스]]
|미국
|-
! {{Rh}} |[[Unify Corporation]]
|2000<ref>{{웹 인용|url=http://www.sec.gov/news/press/2002-71.htm |title=SEC Brings Financial Fraud Charges Against Executives at Three Northern California Software Companies |publisher=Sec.gov |date=May 20, 2002 |accessdate=November 1, 2011}}</ref>
|Deloitte & Touche
|미국
|-
! {{Rh}} |[[CA 테크놀로지스|Computer Associates]]
|2000<ref>{{뉴스 인용| url=http://money.cnn.com/2006/04/24/technology/kumar/index.htm | work=CNN | date=April 24, 2006 | title=Ex-CA chief Kumar pleads guilty}}</ref>
|[[:en:KPMG]]
|미국
|-
! {{Rh}} |[[:en:Lernout & Hauspie]]
|2000
|KPMG
|벨기에
|-
! {{Rh}} |[[제록스]]
|2000<ref name="f2002">{{뉴스 인용| url=http://www.forbes.com/2002/07/25/accountingtracker.html | work=Forbes | title=The Corporate Scandal Sheet | date=August 26, 2002 | first=Penelope | last=Patsuris}}</ref>
|KPMG
|미국
|-
! {{Rh}} |[[One.Tel]]
|2001<ref>{{뉴스 인용| url=http://www.smh.com.au/news/business/onetel-auditor-was-linked-to-packer/2005/10/25/1130239522655.html | work=The Sydney Morning Herald | title=One.Tel auditor was linked to Packer | date=October 26, 2005}}</ref>
|Ernst & Young
|오스트레일리아
|-
! {{Rh}} |[[:en:Amir-Mansour Aria]]
|2011
|IAO (Audit organization) and other Audit firms
|이란
|-
! {{Rh}} |[[:en:Bank Saderat Iran]]
|2011
|IAO (Audit organization) and other Audit firms
|이란
|-
! {{Rh}} |[[엔론]]
|2001<ref>[[Robert Bryce (writer)|Robert Bryce]], ''Pipe Dreams: Greed, Ego, and the Death of Enron'' (Public Affairs, 2002) {{ISBN|1-58648-138-X}}</ref>
|Arthur Andersen
|미국
|-
! {{Rh}} |[[스위스 항공]]
|2001
|PricewaterhouseCoopers
|스위스
|-
! {{Rh}} |[[Adelphia Communications Corporation|Adelphia]]
|2002<ref>{{웹 인용|url=http://www.msnbc.msn.com/id/5396406 |title=Adelphia founder John Rigas found guilty - Business - Corporate scandals |publisher=MSNBC |accessdate=November 1, 2011}}</ref>
|[[딜로이트]]
|미국
|-
! {{Rh}} |[[AOL]]
|2002<ref name="f2002"/>
|[[:en:Ernst & Young]]
|미국
|-
! {{Rh}} |[[브리스톨 마이어스 스큅]]
|2002<ref name="f2002"/><ref>http://www.sec.gov/news/digest/dig080904.txt</ref>
|[[프라이스워터하우스쿠퍼스]]
|미국
|-
! {{Rh}} |[[CMS Energy]]
|2002<ref name="f2002"/><ref>{{뉴스 인용| url=https://query.nytimes.com/gst/fullpage.html?res=9D05E4D61430F935A35752C0A9619C8B63 | work=The New York Times | title=Today In Business: Utility Settles Lawsuit | date=January 6, 2007 | accessdate=April 23, 2010}}</ref>
|Arthur Andersen
|미국
|-
! {{Rh}} |[[:en:Duke Energy]]
|2002<ref name="f2002"/>
|Deloitte & Touche
|미국
|-
! {{Rh}} |[[비방디]]
|2002<ref name="f2002"/>
|Arthur Andersen
|프랑스
|-
! {{Rh}} |[[:en:Dynegy]]
|2002<ref name="f2002"/>
|Arthur Andersen
|미국
|-
! {{Rh}} |[[:en:El Paso Corporation]]
|2002<ref name="f2002"/>
|Deloitte & Touche
|미국
|-
! {{Rh}} |[[:en:Freddie Mac]]
|2002<ref>{{뉴스 인용| url=http://www.forbes.com/2003/12/11/cx_aw_1211freddie.html | work=Forbes | title=Shaking Steady Freddie | date=December 11, 2003 | first=Ari | last=Weinberg}}</ref>
|[[프라이스워터하우스쿠퍼스]]
|미국
|-
! {{Rh}} |[[글로벌 크로싱]]
|2002<ref name="f2002"/>
|Arthur Andersen
|[[버뮤다]]
|-
! {{Rh}} |[[할리버튼]]
|2002<ref name="f2002"/>
|Arthur Andersen
|미국
|-
! {{Rh}} |[[Move.com|Homestore.com]]
|2002<ref name="f2002"/><ref>{{웹 인용|last=Palmeri |first=Chris |url=http://www.businessweek.com/the_thread/hotproperty/archives/2006/07/how_stuart_wolf.html |title=How Stuart Wolff Got Himself Caught In A Trap |work=BusinessWeek |date=July 6, 2006 |accessdate=November 1, 2011 |url-status=dead |archiveurl=https://web.archive.org/web/20120406172054/http://www.businessweek.com/the_thread/hotproperty/archives/2006/07/how_stuart_wolf.html |archivedate=April 6, 2012 |df=mdy }}</ref>
|PricewaterhouseCoopers
|미국
|-
! {{Rh}} |[[ImClone Systems]]
|2002<ref>{{뉴스 인용|url=http://news.bbc.co.uk/1/hi/business/2330649.stm |title=Ex-ImClone boss admits fraud |publisher=BBC News  |date=October 15, 2002 |accessdate=November 1, 2011}}</ref>
|KPMG
|미국
|-
! {{Rh}} |[[:en:Kmart]]
|2002<ref name="f2002"/><ref>{{웹 인용|url=http://www.sec.gov/news/press/2005-119.htm |title=SEC Charges KMart's Former CEO and CFO With Financial Fraud |publisher=Sec.gov |accessdate=November 1, 2011}}</ref>
|[[프라이스워터하우스쿠퍼스]]
|미국
|-
! {{Rh}} |[[MSD]]
|2002<ref name="f2002"/>
|Pricewaterhouse Coopers
|미국
|-
! {{Rh}} |[[메릴린치]]
|2002<ref>{{뉴스 인용| url=http://money.cnn.com/2002/05/21/news/companies/merrill/ | work=CNN | title=Merrill settles charges | date=May 21, 2002 | first1=Kim | last1=Khan}}</ref>
|Deloitte & Touche
|미국
|-
! {{Rh}} |[[Mirant]]
|2002<ref name="f2002"/>
|KPMG
|미국
|-
! {{Rh}} |[[:en:Nicor]]
|2002<ref name="f2002"/>
|Arthur Andersen
|미국
|-
! {{Rh}} |[[:en:Peregrine Systems]]
|2002<ref name="f2002"/>
|KPMG
|미국
|-
! {{Rh}} |[[:en:Qwest Communications]]
|2002<ref name="f2002"/>
|1999, 2000, 2001 Arthur Andersen 2002 October KPMG
|미국
|-
! {{Rh}} |[[:en:Reliant Energy]]
|2002<ref name="f2002"/>
|Deloitte & Touche
|미국
|-
! {{Rh}} |[[Sunbeam Products|Sunbeam]]
|2002<ref>{{웹 인용|url=http://securities.stanford.edu/news-archive/2003/20030218_Headline01_Staff.htm |title=SEC Settles With Ex-Andersen Partner In Sunbeam Probe |publisher=Securities.stanford.edu |date=February 18, 2003 |accessdate=November 1, 2011 |url-status=dead |archiveurl=https://web.archive.org/web/20111121085959/http://securities.stanford.edu/news-archive/2003/20030218_Headline01_Staff.htm |archivedate=November 21, 2011 |df=mdy }}</ref>
|Arthur Andersen
|미국
|-
! {{Rh}} | [[:en:Symbol Technologies]]
|2002<ref>{{뉴스 인용|url=https://www.nytimes.com/2004/06/21/business/technology-day-2-i-learn-the-books-are-cooked.html|title=Technology, Day 2:  I Learn the Books Are Cooked|last=Lohr|first=Steve|publisher=[[뉴욕 타임스]]|date=2013-06-21}}</ref><ref>{{뉴스 인용|url=https://www.nytimes.com/2004/06/04/business/ex-executives-at-symbol-are-indicted.htm|title=Ex-Executives at Symbol Are Indicted|last=Lohr|first=Steve|publisher=[[뉴욕 타임스]]|date=2004-06-04}}</ref>
|
|미국
|-
! {{Rh}} |[[타이코 인터내셔널]]
|2002<ref name="f2002"/>
|[[프라이스워터하우스쿠퍼스]]
|버뮤다
|-
! {{Rh}} |[[:en:WorldCom]]
|2002<ref name="f2002"/><ref name=BeasleyEtAl>{{서적 인용 |author=Beasley, M. S. |author2=[[Frank A Buckless]] |author3=S. M. Glover |author4=D. F. Prawitt |year=2015 |title=Auditing Cases: Instructor Resource Manual, 6th Edition. Upper Saddle River, NJ. |publisher=Pearson. |url=http://mfile.narotama.ac.id/files/Accounting%20&%20Financial/Auditing%20Cases;%20Instructor%20Resource%20Manual%20%284th%20Edition%29/Section%203%20%20Professional%20And%20Ethical%20Issues.pdf |accessdate=2016-05-05 |보존url=https://web.archive.org/web/20161010233832/http://mfile.narotama.ac.id/files/Accounting%20%26%20Financial/Auditing%20Cases%3B%20Instructor%20Resource%20Manual%20%284th%20Edition%29/Section%203%20%20Professional%20And%20Ethical%20Issues.pdf |보존날짜=2016-10-10 |url-status=dead }}</ref>
|Arthur Andersen
|미국
|-

! {{Rh}} |[[:en:Ahold|Royal Ahold]]
|2003<ref>{{뉴스 인용| url=http://www.washingtonpost.com/wp-dyn/content/article/2005/11/28/AR2005112800144.html | work=The Washington Post | title=Ahold Settles Lawsuit for $1.1 Billion | first=Dean | last=Starkman | date=November 29, 2005 | accessdate=April 23, 2010}}</ref>
|Deloitte & Touche
|미국
|-
! {{Rh}} |[[:en:Parmalat]]
|2003<ref>{{뉴스 인용| url=http://news.bbc.co.uk/2/hi/business/7790803.stm |work=BBC News  | title=Italian dairy boss gets 10 years | date=December 18, 2008 | accessdate=April 23, 2010}}</ref><ref>{{웹 인용|url=http://www.italiansrus.com/articles/ourpaesani/parmalat.htm |title=Inside the Parmalat Scandal: What You Need to Know? - Our Paesani |publisher=Italiansrus.com |date=December 28, 2003 |accessdate=November 1, 2011}}</ref>
|[[:en:Grant Thornton]] SpA
|Italy
|-
! {{Rh}} |[[HealthSouth Corporation]]
|2003<ref>{{웹 인용|url=http://www.sec.gov/litigation/litreleases/lr18044.htm |title=HealthSouth Corporation and Richard M. Scrushy: Lit. Rel. No. 18044 / March 20, 2003 |publisher=Sec.gov |accessdate=November 1, 2011}}</ref>
|Ernst & Young
|미국
|-
! {{Rh}} |[[:en:Nortel]]
|2003<ref>{{웹 인용 |last=Bagnall |first=James |url=http://www.ottawacitizen.com/news/Part+beginning/2165259/story.html |title=The beginning of the end |work=Ottawa Citizen |date=November 2, 2009 |accessdate=November 1, 2011 |archive-date=2012-03-01 |archive-url=https://web.archive.org/web/20120301131126/http://www.ottawacitizen.com/news/Part+beginning/2165259/story.html |url-status=dead }}</ref>
|Deloitte & Touche
|캐나다
|-
! {{Rh}} |[[치키타 브랜즈 인터내셔널]]
|2004<ref>[https://archive.today/20120912160603/http://www.radionetherlands.nl/news/international/6133135/Chiquita-protection-money-scandal-resurfaces]</ref>
|Ernst & Young
|미국
|-
! {{Rh}} |[[아메리칸 인터내셔널 그룹|AIG]]
|2004<ref>{{웹 인용|url=http://www.insurancejournal.com/news/national/2004/11/24/47993.htm |title=AIG Forks Up $126 Million to SEC on PNC Deals |publisher=Insurancejournal.com |date=November 24, 2004 |accessdate=November 1, 2011}}</ref>
|[[프라이스워터하우스쿠퍼스]]
|미국
|-
! {{Rh}} |[[:en:Madoff investment scandal|Bernard L. Madoff Investment Securities LLC]]
|2008<ref>{{뉴스 인용 |title=Wall Street legend Bernard Madoff arrested over '$50 billion Ponzi scheme' |work=The Times |location=London |publisher=[[:en:Times Newspapers Ltd]] |date=December 12, 2008 |url=http://www.timesonline.co.uk/tol/news/world/us_and_americas/article5331997.ece |accessdate=December 13, 2008 |first=Greg |last=Hurst |archive-date=2011-06-14 |archive-url=https://web.archive.org/web/20110614213209/http://www.timesonline.co.uk/tol/news/world/us_and_americas/article5331997.ece |url-status= }}</ref>
|[[David G. Friehling|Friehling & Horowitz]]
|미국
|-
! {{Rh}} |[[:en:Anglo Irish Bank]]
|2008<ref>{{뉴스 인용 | url=http://business.timesonline.co.uk/tol/business/industry_sectors/banking_and_finance/article5372566.ece | work=The Times | location=London | title=Anglo Irish Bank bosses quit after hiding loans of 87m | date=December 20, 2008 | accessdate=April 23, 2010 | first=David | last=Sharrock | archive-date=2011-06-11 | archive-url=https://web.archive.org/web/20110611210351/http://business.timesonline.co.uk/tol/business/industry_sectors/banking_and_finance/article5372566.ece | url-status= }}</ref>
|Ernst & Young
|아일랜드
|-
! {{Rh}} |[[:en:Satyam Computer Services]]
|2009<ref>{{뉴스 인용 | url=http://in.reuters.com/article/companyNews/idINHKG30879120090108 | work=Reuters | title=Satyam scandal rattles confidence in accounting Big Four | date=January 8, 2009 | 확인날짜=2017-06-04 | archive-date=2011-01-04 | archive-url=https://web.archive.org/web/20110104023549/http://in.reuters.com/article/companyNews/idINHKG30879120090108 | url-status= }}</ref>
|[[프라이스워터하우스쿠퍼스]]
|인도
|-
! {{Rh}} |[[:en:Biovail]]
|2009<ref>https://www.osc.gov.on.ca/documents/en/Proceedings-SET/set_20090210_crombieb.pdf</ref>
|
|캐나다
|-
! {{Rh}} |[[Taylor, Bean & Whitaker]]
|2009<ref>{{뉴스 인용|author1=Floyd Norris|title="After Years of Red Flags, a Conviction"|url=https://www.nytimes.com/2011/04/22/business/22norris.html|accessdate=20 December 2016|publisher=New York Times|date=April 21, 2011|language=영어}}</ref>
|[[프라이스워터하우스쿠퍼스]]
|미국
|-
! {{Rh}} |[[몬산토]]
|2009 - 2011<ref>{{웹 인용|author1=Gretchen Morgenson|authorlink1=Monsanto Whistle-Blower: $22 Million Richer, but Not Satisfied|website=www.NYTimes.com|publisher=New York Times|accessdate=11 September 2016|language=영어}}</ref>
|[[딜로이트]]
|미국
|-
! {{Rh}} |[[:en:Kinross Gold]]
|2010<ref>Bayens v Kinross http://www.canlii.org/en/on/onsc/doc/2013/2013onsc6864/2013onsc6864.html?searchUrlHash=AAAAAQAGYmF5ZW5zAAAAAAE&resultIndex=4</ref>
|[[:en:KPMG]]
|캐나다
|-
! {{Rh}} |[[리먼 브라더스]]
|2010<ref>{{웹 인용 |url=http://lehmanreport.jenner.com/ |title=Examiner's Report - Lehman Brothers Holdings Inc. Chapter 11 Proceedings |publisher=Lehmanreport.jenner.com |accessdate=November 1, 2011 |보존url=https://web.archive.org/web/20111115193217/http://lehmanreport.jenner.com/ |보존날짜=2011년 11월 15일 |url-status=dead }}</ref>
|Ernst & Young
|미국
|-
! {{Rh}} |[[:en:Sino-Forest Corporation]]
|2011<ref>Hoffman, Andy (Jul. 15, 2011) [http://www.theglobeandmail.com/report-on-business/careers/careers-leadership/the-lunch/carson-block-the-man-who-felled-a-forestry-giant/article2099190/"]. ''The Globe And Mail'' (Canada)</ref>
|[[:en:Ernst & Young]]
|캐나다-중국
|-
! {{Rh}} |[[올림푸스]]
|2011<ref>Soble, Jonathan (Nov. 8, 2011). [https://web.archive.org/web/20111110133812/http://www.ft.com/cms/s/2/8745be6a-09af-11e1-a2bb-00144feabdc0.html "Olympus used takeover fees to hide losses"]. ''Financial Times'' (London). Archived from [http://www.ft.com/intl/cms/s/2/8745be6a-09af-11e1-a2bb-00144feabdc0.html#axzz1dGihJTR3 the original] on Nov 11, 2011. Retrieved Nov 11, 2011.</ref>
|[[:en:Ernst & Young]]
|일본
|-
! {{Rh}} |[[오토노미]]
|2012<ref>{{뉴스 인용|last=Fisher|first=Daniel|title=With Autonomy, H-P Bought An Old-Fashioned Accounting Scandal. Here's How It Worked.|url=http://www.forbes.com/sites/danielfisher/2012/11/20/with-autonomy-h-p-bought-an-old-fashioned-accounting-scandal/|publisher=Forbes|accessdate=20 November 2012|date=November 20, 2012}}</ref>
|[[딜로이트]]
|미국
|-
! {{Rh}} |[[:en:Penn West Exploration]]
|2012 - 2014<ref>http://www.cbc.ca/news/business/penn-west-to-restate-results-after-accounting-irregularities-1.2722394</ref>
|KPMG
|캐나다
|-
! {{Rh}} |[[도시바]]
|2015<ref>{{뉴스 인용|last=Irvine|first=Julia|title=Toshiba profit overstated by £738m.|url=http://economia.icaew.com/news/july-2015/toshiba-profit-overstated-by-738m|date=July 21, 2015}}</ref>
|[[:en:Ernst & Young]]
|일본
|-
! {{Rh}} |[[:en:Valeant Pharmaceuticals]]
|2015<ref>https://www.nytimes.com/2016/03/29/business/dealbook/valeants-accounting-error-a-warning-sign-of-bigger-problems.html?_r=0</ref>
|
|캐나다
|-
! {{Rh}} |[[Alberta Motor Association]]
|2016<ref>http://www.cbc.ca/news/canada/edmonton/lawsuit-alleges-alberta-motor-association-victim-of-8-2-million-fraud-1.3710363</ref><ref>August 8, 2016 AMA News Release https://news.ama.ab.ca/ama-statement/</ref>
|
|캐나다
|-
! {{Rh}} |[[:en:Odebrecht]]
|2016<ref>{{뉴스 인용|title=Brazilian companies linked to Petrobras scandal plead guilty in US court|url=https://www.theguardian.com/world/2016/dec/21/brazil-petrobras-scandal-odebrecht-braskem-guilty|accessdate=21 December 2016|agency=The Guardian|date=December 20, 2016|language=영어}}</ref>
|
|브라질
|}

== 같이 보기 ==
* {{임시링크|조작회계|en|Creative accounting}}
* [[사베인스 옥슬리법]]
* {{임시링크|엔론 스캔들|en|Enron scandal}}
* [[닷컴 버블]]
* [[2007년-2008년 세계 금융 위기]]

== 각주 ==
{{각주|30em}}

{{전거 통제}}

[[분류:회계]]
[[분류:은폐]]