An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Monday, August 8, 2005

Session 3
Visualizing Accounting Fraud

Presenter:
Carl Torben Thomsen, Loma Linda University

Description:
This session will apply computerized visualization to some of the most prominent recent accounting frauds including Enron, WorldCom, Adelphia, and HealthSouth. It will demonstrate to attendees how to read a single analog image [without numbers] representing the traditional four financial statements. The session will move through four phases:

1. How to model flows in any closed system.
2. How traditional accounting is a special case of modeling flows in closed systems.
3. How comprehensive visualization can be used to represent the four traditional financial statements
4. What the companies that engaged in accounting fraud “look” like using computerized non-numerical visualization.

Back to Monday Sessions

AAA Home Page