The Anti-Fraud Collaboration issued a new report Tuesday on the most common financial statement fraud themes noted in Securities and Exchange Commission (SEC) enforcement actions between January 2014 and June 2019. The study’s objective was to identify the areas of higher fraud risk and provide insights for those responsible for financial reporting. The report, “Mitigating the Risk of Common Fraud Schemes: Insights from SEC Enforcement Actions,” analyzed 204 enforcement actions related to financial statement frauds, from which 140 fraud schemes were identified. Its findings and commentary on fraud deterrence and detection are particularly timely because of the increased risk of financial reporting fraud amid the coronavirus pandemic.