Literature Review

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Literature Review
Title of Article: The Accounting Fraud @ WorldCom: The Causes, The Characteristics, and The Consequences.
Author: Javiriyah Ashraf (2011)
Area: The main area of the study was focused on the different offices of WorldCom in United States of America. The core examination areas were Texas, Mississippi, Florida, Georgia, and Washington D.C. to know the causes of the fraud, how the different branches were linked in fraud and what were the main problems faced to the stakeholders after the fraud.
Introduction:
WorldCom was a provider of long distance phone services to businesses and residents. It started as a small company known as Long Distance Discount Services (“LDDS”) that grew to become the third largest telecommunications company in the United States due to the management of Chief Executive Officer (“CEO”) Bernie Ebbers. It consisted of an employee base of 85,000 workers at its peak with a presence in more than 65 countries. Ebbers helped grow the small investment into a $30 billion revenue producing company characterized by sixty acquisitions of other telecomm businesses in less than a decade. From the outside, WorldCom appeared to be a strong leader of growth. In reality, the appearance was nothing more than a perception. On June 25, 2002, the company revealed that it had been involved in fraudulent reporting of its numbers by stating a $3 billion profit when in fact it was a half-a-billion dollar loss. After an investigation was conducted, a total of $11 billion in misstatements was revealed.
Method:
The aim of the study was to assess To understand fraud, why it happened, and what it constitutes, why it is important to understand not only the details of the accounting methods, as is summarized in The Report of Investigation conducted on WorldCom, but also what was happening in the environment of the company while the fraud was occurring…...

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