however, krispy kreme has been accused of channel stuffing by franchisees, whose stores reportedly "received twice their regular shipments in the final weeks of a quarter so that headquarters could make its numbers". the company was also dogged by questionable transactions and self-dealing accusations over the buybacks of franchisees, including those operated by company insiders. a report released in august 2005 singled out then-ceo scott livengood and then-coo john w. tate to blame for the accounting scandals although it did not find that the executives committed intentional fraud.