Publications
Publications
- November 1986 (Revised December 1998)
- HBS Case Collection
Disctech, Inc.
Abstract
Describes a company that had problems of fraudulent financial reporting. Provides an opportunity to discuss the roles of top management, financial management, internal and external auditors, and the audit committee of the board of directors in such circumstances. The problems relate to premature revenue recognition, inadequate reserves for inventory obsolescence, and possible insider trading.
Keywords
Citation
Merchant, Kenneth A. "Disctech, Inc." Harvard Business School Case 187-066, November 1986. (Revised December 1998.)