Locate the speech titled "Financial Reporting and Accounting Fraud" given by Andrew Ceresney, co-director of the Division of Enforcement at the American Law Institute Continuing Legal Education, Washington, DC, in September 2013. Is Andrew convinced that fraud has decreased in the post-SOX era, and what does he say about incentives to manipulate financial statements? What does he say about the importance of pursuing financial fraud? What name does he give to audit committees?