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Can you tell me how the fraud was perpetuated in Adelphia Communications?

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Can you tell me how the fraud was perpetuated in Adelphia Communications?
Through collusion with other stakeholders (public auditor, investment bankers, creditors, etc.

Secondly (how did this happen) Insufficient oversight by independent Directors / audit committee and finally how did they deliberately concealment of material information from the Board of Directors.

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Can you tell me how the fraud was perpetuated in Adelphia Communications?

The fraud was perpetuated in Adelphia Communications by John and Timothy Rigas. They are the founders of the organization. The founders of Adelphia did accounting manipulations as they disclosed $2.3 billion in off-balance-sheet debt. They misused the system to steam $100 million for their own personal purposes (Wikipedia)
Moreover their accountants Deloitte & Touche were fired because they oversaw its books and told US regulatory officials it intends to restate its profits ...

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