Dear Henry,

Can you please be more precise with your question? So far I can refer you to the following two books that you can use as a reference for real life case studies in financial statement fraud:

Mulford, C. W., Comiskey, E. E. (2002). The financial numbers game: detecting creative accounting practices. New York: John Wiley & Sons. Inc.

Schilit, H. M. (2010). Financial shenanigans: how to detect accounting gimmicks & fraud in financial reports. 3rd ed. New York: McGraw-Hill.

I hope this helps.

Paul