Where the Ledger Ends

Where the Ledger Ends
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"Where the Ledger Ends" is a podcast about SEC investigations, focusing on accounting, ethics, and decision-making. It explores accounting issues and their impacts, aiming to inform those interested in corporate finance about the importance of accurate accounting and financial reporting.

Episodes

  1. Feb 10

    EP6: Hain's Hidden Incentives: Unraveling Quarter-End Sales Schemes

    In this episode, we delve into the accounting controversy at Hain Celestial Group. Drawing from public SEC documents, we unravel this complex case to explain to our listeners how end-of-quarter sales practices and hidden distributor incentives led to significant accounting violations. We explore how pressure to meet financial targets, coupled with weak internal controls, resulted in improper revenue recognition, inadequate disclosures, and ultimately triggered an SEC investigation. This case highlights the critical importance of proper accounting for sales incentives and maintaining robust internal controls, especially in the face of growth pressures in the competitive organic foods market. (Originally released 8/24/2024)

    EP6: Hain's Hidden Incentives: Unraveling Quarter-End Sales Schemes

  2. Feb 8

    EP5: Calumet's ERP Failure: Unraveling Internal Control Breakdowns

    In this episode, we dive into the accounting turmoil at Calumet Specialty Products Partners. Using public SEC filings, we piece together this case to explain to the listeners how a failed ERP implementation led to severe internal control breakdowns, material misstatements, and ultimately resulted in financial restatements and SEC enforcement action. (Originally released 6/24/2024)

    EP5: Calumet's ERP Failure: Unraveling Internal Control Breakdowns

  3. Feb 7

    EP4: Plug Power Errors: Unraveling Lease & R&D Misclassifications

    In this episode, we dive into the accounting discrepancies at Plug Power. Using public SEC filings, we piece together this case to explain to the listeners how the errors in lease accounting and R&D cost misclassification came to be and the subsequent SEC investigation that followed. (Originally released 5/27/2024)

    EP4: Plug Power Errors: Unraveling Lease & R&D Misclassifications

  4. Feb 6

    EP3: View’s Warranty Breakdown: Unraveling ASC-450 Estimation Errors

    In this episode, we dive into the accounting discrepancies at View, Inc. Using public SEC filings, we piece together this case to explain to the listeners how the errors in estimating warranty liabilities came to be and the subsequent SEC investigation that followed. (Originally released 5/4/2024)

    EP3: View’s Warranty Breakdown: Unraveling ASC-450 Estimation Errors

  5. 10/15/2025

    EP2: Evoqua’s Revenue Fraud: Exposing Bill & Hold, Shipping Deceptions

    In this episode, we dive into the accounting scandal engulfing Evoqua Water Technologies. Utilizing public SEC filings, we piece together this case to explain to the listeners how the deceptive practices involving bill & hold and shipping manipulations were orchestrated and ultimately unveiled.

    EP2: Evoqua’s Revenue Fraud: Exposing Bill & Hold, Shipping Deceptions

  6. Episode 1 Trailer

    Intro: Where the Ledger Ends

    "Where the Ledger Ends" is a podcast about SEC investigations, focusing on accounting, ethics, and decision-making. Hosted by Casey, it looks at accounting issues and their impacts, aiming to inform those interested in corporate finance about the importance of accurate accounting and financial reporting.

    Intro: Where the Ledger Ends

  7. 10/15/2025

    EP1: Roadrunner Scandal: Exploiting Earnouts, Manipulating Profits

    In this episode, we dive into the accounting scandal that rocked Roadrunner Transportation Systems. Using public SEC filings, we piece together this case to explain to the listeners how the fraud came to be and unraveled.

    EP1: Roadrunner Scandal: Exploiting Earnouts, Manipulating Profits
  • 1 Trailer
    6 Episodes

Trailer

About

"Where the Ledger Ends" is a podcast about SEC investigations, focusing on accounting, ethics, and decision-making. It explores accounting issues and their impacts, aiming to inform those interested in corporate finance about the importance of accurate accounting and financial reporting.

Information

  • Creator
    Where the Ledger Ends
  • Years Active
    2025 - 2026
  • Episodes
    7
  • Rating
    Clean
  • Show Website
    Where the Ledger Ends