Ultimately, much of mental accounting stems from our recognition that we are not as strong as we wish we were.

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As a result, many significant investigations relating to revenue recognition or other complex accounting matters ultimately died on the vine or resulted in express declinations.

FORBES: Accounting Fraud Cases Are Dead. Long Live Accounting Fraud Cases.

Too-early revenue recognition is one of the most common accounting problems, and often results when managers push employees to help them hit too-aggressive growth targets.

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Revenue recognition fraud has been called one of the major accounting issues in the U.S. The SEC has filed recent civil actions alleging it against ex-officials of publicly traded Qwest Communications and Homestore.

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