Near the end of its fiscal year, Auto Suppliers, Inc. (ASI), a wholesaler of auto products, engaged in channel stuffing and offered its customers inducements to keep the merchandise, rather than send it back in the next accounting period. ASI did not disclose this practice in its financial statements or in the management discussion and analysis section of its annual report. What are the concerns with respect to this practice, and how might a forensic accountant determine that this practice occurred?