AAER Paper First, there are three formatting instructions that should be followed. Failure to follow any one of these formatting instructions will result in a 2-point deduction. Failure to follow all three formatting instructions will result in a 5-point reduction. First, the paper should be submitted as a Word document. Second, the paper should have a cover page that has your name on it, your section, and the name of your company. Finally, the paper should be double-spaced with page numbers in the bottom right corner and should not exceed 10 pages. To begin the paper, go to the Securities and Exchange Commission website (sec.gov)look under Enforcement and then under Accounting and Auditing. Choose an AAERthere are many from 1999 through the present. Choose an AAER that involves earnings manipulation, not bribes or other fraud. Choose a firm that has financial statements availableideally statements available both before and during the fraudbut at least some financial statements so that you can complete a ratio analysis. You will have to look through a number of cases to find one that meets the earnings management requirement (I tried it briefly and I looked at 7 before I found one that applied) and the financial statement availability requirement. You should include an introduction of the company you chooseproviding some background information on the company. You should explain the charges of the SEC, who is charged, what they are charged with. Identify the specific facts of the case that caused the SEC investigation. How did the firm react to the investigation? Were sanctions imposed? What was the final resolution of the case? You should explain the earnings manipulation that occurred and why that is not acceptable under Generally Accepted Accounting Principles (GAAP). You should also do a ratio analysis of the company involved in the AAER. This ratio analysis should be more extensive than previous ratio analyses performed in the weekly discussions. You should choose one primary ratio and do an analysis just as extensive as with the discussion assignments. Ideally, your primary ratio choice will be a ratio that is impacted by the fraud and part of your analysis should be to discuss how the fraud affected your primary ratio. In addition to that analysis, you should also choose a ratio from each of the four main areas of ratio analysisprofitability, liquidity, solvency, and activity/efficiency. For these four ratios, you are expected to do just steps 1-6 of a regular discussionjust as in the weekly discussion. So you will analyze five different ratios—one extensively as in the regular ratio analysis/discussions and the other four like the warm-up ratio analysis/discussions. The goal of this paper is for you to become familiar with AAERs and to be building toward doing the comprehensive ratio analysis required in the final paper.
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