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The following is a list of highly shorted stocks, with short floats higher than 15%. In addition, all of these stocks have conservative accounting practices, according to the ratings developed by forensic accounting firm Audit Integrity.

Audit Integrity was founded in 2002 to develop risk management tools based on a statistical analysis of corporate integrity. The Accounting and Governance Risk (AGR) rating is a forensic measure of the transparency and reliability of a corporation's financial reporting and governance practices. The closer the score is to 100, the more conservative the company's accounting practices, according to Audit Integrity.

All the companies in this list have high AGR scores above 86, i.e. more conservative and transparent accounting practices than most other firms.

If you're looking for short squeeze ideas, this list might offer an interesting starting point.

Short float values sourced from Finviz, AGR ratings sourced from Audit Integrity.

Interactive Chart: Press Play to compare changes in analyst ratings over the last two years for the top six stocks mentioned below. Analyst ratings sourced from Zacks Investment Research. Note: The numbers on top of items represent the forward P/E ratio, if available.

The list has been sorted by the AGR score.

1. Boise Inc. (BZ): Paper & Paper Products Industry. Market cap of $782.33M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 98. Short float at 25.78%, which implies a short ratio of 10.13 days. The stock has gained 92.69% over the last year.

2. Lindsay Corporation (LNN): Farm & Construction Machinery Industry. Market cap of $932.1M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 98. Short float at 20.1%, which implies a short ratio of 10.91 days. The stock has gained 91.57% over the last year.

3. Medifast Inc. (MED): Specialty Retail, Other Industry. Market cap of $390.43M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 97. Short float at 25.04%, which implies a short ratio of 11.13 days. The stock has gained 16.68% over the last year.

4. DSW Inc. (DSW): Apparel Stores Industry. Market cap of $1.79B. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 96. Short float at 29.55%, which implies a short ratio of 11.27 days. The stock has gained 46.84% over the last year.

5. Overseas Shipholding Group Inc. (OSG): Shipping Industry. Market cap of $1.05B. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 96. Short float at 21.97%, which implies a short ratio of 10.32 days. The stock has lost -19.75% over the last year.

6. Skechers USA Inc. (SKX): Apparel Footwear & Accessories Industry. Market cap of $1.08B. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 96. Short float at 18.3%, which implies a short ratio of 4.8 days. The stock has lost -22.34% over the last year.

7. Entropic Communications, Inc. (ENTR): Semiconductor Industry. Market cap of $854.91M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 95. Short float at 28.08%, which implies a short ratio of 6.91 days. The stock has gained 175.27% over the last year.

8. Kronos Worldwide Inc. (KRO): Specialty Chemicals Industry. Market cap of $2.54B. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 95. Short float at 15.68%, which implies a short ratio of 2.31 days. The stock has gained 248.36% over the last year.

9. Granite Construction Incorporated (GVA): Heavy Construction Industry. Market cap of $1.05B. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 93. Short float at 16.9%, which implies a short ratio of 15.85 days. The stock has lost -6.89% over the last year.

10. Magnum Hunter Resources Corp. (MHR): Oil & Gas Drilling & Exploration Industry. Market cap of $451.78M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 91. Short float at 17.31%, which implies a short ratio of 6.65 days. The stock has gained 167.48% over the last year.

11. Cal-Maine Foods, Inc. (CALM): Farm Products Industry. Market cap of $675.91M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 90. Short float at 26.53%, which implies a short ratio of 30.53 days. The stock has lost -10.63% over the last year.

12. Blue Nile Inc. (NILE): Catalog & Mail Order Houses Industry. Market cap of $814.76M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 90. Short float at 38.28%, which implies a short ratio of 18.65 days. The stock has gained 15.29% over the last year.

13. BJ's Restaurants, Inc. (BJRI): Restaurants Industry. Market cap of $1.01B. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 89. Short float at 16.92%, which implies a short ratio of 11.98 days. The stock has gained 75.04% over the last year.

14. Infinity Property and Casualty Corp. (IPCC): Property & Casualty Insurance Industry. Market cap of $757.21M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 89. Short float at 15.14%, which implies a short ratio of 4.54 days. The stock has gained 61.54% over the last year.

15. Constant Contact, Inc. (CTCT): Marketing Services Industry. Market cap of $857.27M. According to Audit Integrity, the company has Conservative accounting practices, with an AGR score of 87. Short float at 36.12%, which implies a short ratio of 30 days. The stock has gained 56.55% over the last year.

Source: Squeeze Ideas: 15 Heavily Shorted Stocks With Conservative Accounting Practices