No Paper Trail Linking Scrushy to Fraud

An accountant who investigated the huge earnings overstatement at HealthSouth Corp. said he didn’t find a paper trail linking the scheme to fired Chief Executive Richard Scrushy, who is on trial in the fraud.

While the testimony by Harvey Kelly in federal court in Birmingham, Ala., could help the defense, Kelly also said he wasn’t really trying to find out who was behind the conspiracy while working with a team that sifted through HealthSouth books filled with bogus entries.