Another possible explanation for the higher incidence of death might have been be whether the cardiologists who performed the implant were electrophysiologists.

CNN: STORY HIGHLIGHTS

All of this of course begs the question whether the number and type of restatements are really reflective of the incidence of fraud, as opposed to other variables.

FORBES: Restatements Resurrected?: Accounting Fraud By The Numbers

But it gives reason to question whether the cases of the next few years will be driven by a genuine increase in the incidence of fraud.

FORBES: Restatements Resurrected?: Accounting Fraud By The Numbers

He explained that in recent weeks - and in response to public worries - two investigations had been carried out to assess whether or not there was an unusual incidence of cancer or leaukaemia in the Dundrennan area.

BBC: News Online