Short seller Hindenburg Research accused Super Micro Computer (SMCI) of accounting manipulation, export control failures, and customer issues, causing SMCI stock to drop 2.6%. Hindenburg's report, based on a three-month investigation, included interviews with former employees and a review of various records. The firm found significant accounting red flags and has taken a short position against Super Micro. Previously, Super Micro faced SEC charges and a Nasdaq delisting for financial statement failures. As of the report, Super Micro had not commented.