claim ... only where such allegations are coupled .with evidence of corresponding fraudulent intent, might they suffice.” Nappier, 227 F.Supp.2d at 276 (internal quotations and citations omitted); see also Burlington Coat, 114 F.3d at 1417-18 (stating that in cases where plaintiffs allege that defendants distorted certain data disclosed to the public by using unreasonable accounting practices, plaintiffs are required to state what the unreasonable practices were and how defendants distorted the data); In re Alpharma Inc. Sec. Litig., 372 F.3d 137, 150 (3d Cir.2004) (finding that failure to allege how defendants were involved in GAAP violations constituted failure to state a claim for securities fraud) (citing Kushner v. Beverly Enterprises, Inc., 317 F.3d 820, 827-28 (8th Cir.2003) (<HOLDING>)); In re ICN Pharmaceuticals, Inc., Sec.
holding defendants could not be guilty as parties when the state failed to show they knew the criminality of the conduct they assisted holding that even if defendants knew that the company had inventory problems  that fact standing alone does not show that defendants knew that the statements in their prospectus or other representations were materially false or misleading at the time the material statements were made holding that some gaap allegations were soft information because the allegations in plaintiffs complaint focused on defendants beliefs about accounting numbers not on the actual data they reported holding that allegations that defendants designed and implemented improper accounting practices failed to state claim for securities fraud in absence of allegations of particular facts demonstrating how defendants knew of scheme at time they made their statements of compliance that they knew the financial statements overrepresented the companys true earnings or that they were aware of a gaap violation holding in securities fraud case that defendants who were the subject of criminal investigation were not bound to predict the likelihood that they would be indicted but were required to disclose material facts that would potentially endanger the companys future financial performance