{
  "version": "1.2.0",
  "chapters": [
    {
      "title": "OMF -010\r",
      "startTime": 0,
      "endTime": 26
    },
    {
      "title": "Earn free CPE by listening to this episode \r",
      "startTime": 26,
      "endTime": 50
    },
    {
      "title": "Intro and info on healthcare industry size\r",
      "startTime": 50,
      "endTime": 237
    },
    {
      "title": "Medicare and the boom of nursing homes\r",
      "startTime": 237,
      "endTime": 575
    },
    {
      "title": "Four Seasons formation\r",
      "startTime": 575,
      "endTime": 767
    },
    {
      "title": "The 18 month boom and bust of Four Seasons\r",
      "startTime": 767,
      "endTime": 995
    },
    {
      "title": "Inflated revenue \r",
      "startTime": 995,
      "endTime": 1691
    },
    {
      "title": "Counting intercompany transactions as revenue \r",
      "startTime": 1691,
      "endTime": 1804
    },
    {
      "title": "Trials and convictions\r",
      "startTime": 1804,
      "endTime": 2179
    },
    {
      "title": "Arthur Anderson avoided any fines or punishment \r",
      "startTime": 2179,
      "endTime": 2353
    },
    {
      "title": "What happened to the 8 indicted people involved in this case?\r",
      "startTime": 2353,
      "endTime": 2534
    },
    {
      "title": "Prosecutor pushed for harsher sentencing \r",
      "startTime": 2534,
      "endTime": 2657
    },
    {
      "title": "Was AA duped into this scheme?  \r",
      "startTime": 2657,
      "endTime": 2843
    },
    {
      "title": "Should auditors have more responsibility to find fraud?\r",
      "startTime": 2843,
      "endTime": 2976
    },
    {
      "title": "Hung jury\r",
      "startTime": 2976,
      "endTime": 3346
    },
    {
      "title": "Lessons learned - external auditors are not responsible for finding fraud\r",
      "startTime": 3346,
      "endTime": 3588
    },
    {
      "title": "Financial statement fraud\r",
      "startTime": 3588,
      "endTime": 3902
    },
    {
      "title": "Don't use the same company name for your related party\r",
      "startTime": 3902,
      "endTime": 4077
    },
    {
      "title": "The fraud triangle is bs!\r",
      "startTime": 4077,
      "endTime": 4383
    },
    {
      "title": "Thanks for listening, please rate and subscribe",
      "startTime": 4383,
      "endTime": 0
    }
  ]
}