My area of specialty is the retail industry. We have documented over 200 retail business failures since the late 1980s—where the auditing firms gave a “wink” along with the audit and the end result was these businesses failed, thousands were left unemployed, and hundreds of investors were duped. Most of these retail failures had one common denominator: the inventory had been overstated to puff-up the stock value. In other words: Same circus, different clowns!