There's a big difference between private companies and publicly held ones
Sorry that I could not make your link work, so I'm firing blindly.
A lot of the accounting for public companies is *not* geared towards the payment of taxes. It is geared towards explaining to the owners (stockholders) what the operators (board + management) are doing with the owner's assets.
There may be some gray areas in this accounting (like Bush pointed out), but intent to defraud is often easy to determine. Even so, convictions in these cases are as rare as hen's teeth. The perps can afford the best counsel and the longest trials that money can buy.