The Anti-Fraud Collaboration issued a new report Tuesday on the most common financial statement fraud themes noted in Securities and Exchange Commission (SEC) enforcement actions between January 2014 and June 2019. The study’s objective was to identify the areas of higher fraud risk and provide insights for those responsible for financial reporting.

Maria L. Murphy, CPA, is a regular contributor to Compliance Week. She is a senior content management analyst, accounting and auditing products, CCH tax and accounting North America for Wolters Kluwer....