Michael Dell, the founder of computing group Dell, has been drawn into the accounting debacle at the company, after it announced last week that it would have to restate four years of financial results.

Dell returned as CEO in January, but he was chairman from 2002 through to early 2006, when the adjustments were made. US analysts have now thrown his name into the mix.

This follows a Dell-sponsored investigation which found that executives routinely adjusted accounts to meet financial goals.

An internal audit by Willkie Farr & Gallagher and KPMG uncovered adjustments to reserve and accrued-liability accounts and

Further reading:

Dell investors look beyond accounting problems