If you're talking about dodgy accounting at hyperscalers, a larger worry might be that they are overstating profits by depreciating their assets (such as datacenters and CPUs/GPUs) too slowly.
Estimates are that this could overstate profits by tens of percent. (However, this only allows earnings to be "pulled forward" - sooner or later the servers must be written off and the accounting catches up.)
See e.g. https://deepquarry.substack.com/p/depreciation-of-gpus-betwe...
https://www.ft.com/content/0dbfe94f-2136-432c-b075-4587092de...
Michael “The Big Short” Burry:
> Understating depreciation by extending useful life of assets artificially boosts earnings -one of the more common frauds of the modern era.