Accounting
Inside The Detection of Earnings Manipulation
http://www.bauer.uh.edu/swhisenant/beneish%20earnings%20mgmt%20score.pdf
In this research paper by Messod D. Beneish from June 1999 the author profiles a sample of earnings manipulators, identifies their distinguishing characteristics, and estiamtes a model for detecting manipulation. His results suggest a systematic relation between the probability of manipulation and financial statement variables.
Inside Background Briefing - Auditing the Auditors
http://www.abc.net.au/rn/backgroundbriefing/stories/2011/3291026.htm
In this Backgroud Briefing program from 14th August 2011, ABC Radio National reporter Stan Correy looks at the profession of Auditing, and asks the question of who auditors are ultimately answerable to.
Inside The Mind Of A Financial Criminal
http://www.npr.org/blogs/money/2011/07/05/137632410/the-tuesday-podcast-inside-the-mind-of-a-financial-criminal
The NPR Planet Money Podcast from 5 July 2011 is about "Crazy Eddie", which in the 1980's was a listed NY based electronics retailer. The CFO of Crazy Eddie was Sam Antar and here he explains how he laundered money, avoided taxes and cheated his shareholders.
Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets
http://www.rotman.utoronto.ca/accounting/ole-kristian%20hope.pdf
In this 2010 research paper by Feng Chen et al., factors influencing financial reporting quality and investment efficiency are examined, with findings that may have broader application beyond emerging markets. Many companies today have operations in emerging markets and deal with private firms in these markets. This article provides some useful insights.
Predicting Material Accounting Misstatements
http://faculty.washington.edu/geweili/papers/care_1041.pdf
In this 2007 research paper, Patricia M. Dechow et al., examine in detail what factors might point to accounting misstatements and is a useful reference for investors sensitised to accounting alchemy.
Review of the Taxation Treatment of Off-Market Share Buybacks http://www.taxboard.gov.au/content/
A comprehensive review of issues involved in off-market share buybacks.
Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers This 2000 article by Stanford Graduate School of Business accounting professor Joseph D. Piotroski is essential reading for those interested in active investment management theory.