Opening Statements Conclude in Dewey Trial

Opening statements in the criminal trial of three former top managers at Dewey & LeBoeuf wrapped up Wednesday with a defense lawyer suggesting that what prosecutors are calling fraud was merely “creative accounting.”

“Lawyers know these tricks,” said Andrew Frisch, who represents former chief financial officer Joel Sanders.

Frisch added that it’s a “regular part of the job” at a big firm to play with financial figures. He said prosecutors were overreaching: “There will be issues that will have you scratching your head as to why they’re playing out in a criminal courtroom.”

Sanders is one of three former Dewey & ...