The SEC on July 1 charged Michael Rand, the former chief accounting officer of Atlanta-based homebuilder Beazer Homes, USA, for conducting a multi-year fraudulent earnings management scheme to meet analysts’ expectations, and for misleading auditors to conceal his activity.

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Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...