This is not how corporate fraud usually happens. You don't tamper with the quart...

		lich_king 39 days ago \| parent \| context \| favorite \| on: US SEC preparing to scrap quarterly reporting requ... This is not how corporate fraud usually happens. You don't tamper with the quarterly report, especially since it gets audited. You tamper with the input data close to the source. For example, you record revenue that hasn't happened yet or you delay the recording of losses.