Cooking the books ?. Fudging the facts ?. Financial fraud ?. Call it what you will, Lynn Turner saw the potential for and commission of such offenses for three years as chief accountant for the Securities and Exchange Commission (SEC).p. Turner will share his observations on the state of financial reporting in a talk titled “Lessons Learned?Changes Needed” at 3 p.m. Feb. 16 (Monday) in the Jordan Auditorium of the Mendoza College of Business at the University of Notre Dame. A part of the college’s O?Brien-Smith Visiting Scholars Program, the lecture is free and open to the public.p. Now a professor at Colorado State University, Turner served from 1998 to 2001 as chief accountant for the SEC, advising the chairman and other commissioners on financial reporting and disclosure by public companies in the U.S. capital markets, as well as the related corporate governance matters.p. Turner left the SEC for Colorado State in August 2001 to teach and direct the university’s Center for Quality Financial Reporting. He also serves on the board of directors of Sun Microsystems, is a senior advisor to the risk consulting company Kroll Zolfo Copper, and the director of research at the GlassLewis LLC, a firm that provides proxy, corporate governance and financial research.p. Turner previously served as chief financial officer and vice president of the semiconductor and storage manufacturer Symbios, Inc. and for 20 years was a partner with the Big Five accounting firm Coopers&Lybrand (now PricewaterhouseCoopers).p. The O’Brien-Smith Visiting Scholars Program is made possible by an endowment from 1940 Notre Dame graduate William O’Brien and his wife, Dee, and is named in honor of their respective parents. The program brings distinguished scholars to Notre Dame to deliver lectures, present research and interact with faculty, students and the public.