1.# Company's profitability appear temporarily poorer
Why do cheaters do this? Because with they can save tax and this money goes to accountant's personal pocket or other group of cheaters.
2.# window dress
Why do cheaters do this? Because, with this, they can get loan more fastly and this loan is misused by cheaters.
3.# A reduced share price makes a company an easier takeover target.
This is also cheating. Main aim is to takeover the company.
4.# Cheating in non-profit organization
Main aim of this cheating to collect donation and misuse this for personal benefit.
5.# Financial misstatements
By this, cheater can misdirect funds.
6.# Falsifying financial results
Main aim is to collect cash and other assets for personal use and owner will not realize what has been happened.
7.# Inflated sales
It is also cheating to other supplier and customers and owner may include in this cheating.
8.# Misleading accounting practices
All accounting practices which is against GAAP
9.# Illegal payments
The payment which is illegal under rule. This will be accounting scandal.
10.# Inflating promotional allowances
To show more promotional allowances than what is actual for getting more money from owner and misuse it.