to the MicroStrategy Defendants collectively (and not also to PwC). 28 . In re Orbital Sciences Corp. Sec. Litig., 58 F.Supp.2d 682, 687 (E.D.Va.1999); see, e.g., Chill v. General Electric Co., 101 F.3d 263, 270 (2d Cir.1996); In re Worlds of Wonder Sec. Litig., 35 F.3d 1407, 1426 (9th Cir.1994); In re Peritus Software Servs., Inc. Sec. Litig., 52 F.Supp.2d 211, 223 (D.Mass.1999) (noting that "[a] host of courts have held that a mere failure to recognize revenue in accordance with GAAP does not, in itself, suffice to establish scienter.”). 29 . In re Comshare, 183 F.3d at 553 (internal quotation marks omitted, alteration in original). 30 . In re The Baan Co. Sec. Litig., 103 F.Supp.2d 1, 21 (D.D.C.2000); see, e.g., Chalverus v. Pegasystems, Inc., 59 F.Supp.2d 226, 233-36 (D.Mass.1999) (<HOLDING>); cf., e.g., In re Comshare, 183 F.3d at 553
holding that the fact that the company violated gaap when viewed in light of significant overstatements of revenue tended to support inference of scienter holding that failure to follow gaap without more is insufficient to establish scienter holding that when reviewing a challenge to the sufficiency of the evidence all evidence is viewed in the light most favorable to the government holding that significant gaap violations described with particularity may provide powerful indirect evidence of scienter holding that 20 of individual defendants holdings raised an inference of scienter