Detecting Accounting Fraud 1st Edition by Cecil Jackson

Exercise 24

Krispy Kreme's internal investigation revealed each of the following accounting errors except : (a) The misallocation of compensation expenses to franchise reacquisition costs.
(b) The creation of cookie-jar reserves to release into profit in later periods.
(c) The recording of early shipments of equipment sales to franchisees.
(d) The failure to record the full amount of incentive compensation.