While carefully examining the GAAP requirements and SAB101 specific criteria for revenue recognition already present room for different interpretations, it is more likely that companies or the industry have their own interpretation. The accounting professional offered a probably valid description as SAB101 is believed to be changing requirements and not truly interpretive of GAAP standards. The three (3) fraud cases presented in this study are the result of corporate executives pushing the edge of the revenue recognition interpretation gap, managing earnings for the purpose of evading material facts, coupled with dishonest intentions will increase the likelihood that the fraud is the cause