Rachel . . .
The examples you give are all things affecting companies big and small, that are prevented by operational procedures and systems that require unfeasably many corrupt and colluding employees to circumvent. And of course the CEO would only be held accountable for detected lapses if no remedial action were taken.
What is of concern is how entire categories of transactions are treated in the accounts. There are many ways to mislead - e.g. reporting expenses as capital items; moving debts overseas, then off the balance sheet.
Two examples of things accountants do to massage the figures - did you know that if you buy and pay for a Dell computer, the computer is still shown as an asset in Dell's accounts for 3 working days after it is shipped and invoiced? That's $600m of assets most companies wouldn't show. Or maybe a billion if Dell wants it to be at quarter-end. They call this "not recognising the sale until the product reaches the customer". Did you know that in January Dell made an additional multibillion dollar share issue to an overseas subsidiary. They say this does not dilute shareholder value, because the shares are not open-market tradeable. But if I was a banker, wouldn't I sleep more comfortably lending Dell's subsidiary a few billion if I had those certificates lodged?
At one extreme it could be Dell is striving to describe a wonderful company in the best possible light. At the other it's something worse. Wall Street is heavily invested in Dell and can't get out easily. Adverse comments about Dell are rare in the financial press. But notice how first Intel, and now apparently LCD makers are gradually distancing themselves from Dell, despite its huge buying power.
May not mean anything, but then again . . .