Read journal article: Ghost Goods: How to Spot Phantom Inventory by JOSEPH T. WELLS (Journal of Accountancy). submit a one-page review: Ghost Goods" is a poignant reminder that inventory fraud, while daunting, can be addressed through rigorous auditing practices and a keen understanding of the various manipulative techniques employed by companies. The article serves as an essential resource for accountants and auditors, equipping them with the knowledge needed to combat potential fraud and maintain the integrity of financial reporting in their organizations. Wells' work not only sheds light on past fraud cases but also serves as a call to action for proactive monitoring in today's financial landscape. Joseph T. Wells's article serves as an essential guide for recognizing and preventing inventory fraud, underscoring the need for rigorous accounting practices and heightened awareness among professionals in the field. As inventory represents a significant asset for many businesses, ensuring the integrity of its valuation is crucial not only for the individual organization but also for the overall trust in financial reporting. The insights offered in "Ghost Goods" are invaluable for anyone involved in accounting, auditing, or regulatory compliance, highlighting the risks of flawed inventory management and the necessity of diligent oversight