Detecting Accounting Fraud 1st Edition by Cecil Jackson

Exercise 37

Which of the following methods of overstating earnings was not identified in the SEC's Enforcement Action against Livent? (a) Understating expenses via the release of cookie-jar reserves.
(b) Understatement of expenses by removing invoices from accounting records.
(c) Improper deferral of expenses.
(d) Improper capitalization of expenses.