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This site allows you to search for accounting cases. Currently, the site contains all cases published in Issues in Accounting Education, the IMA Educational Case Journal, the Journal of Accounting Education, and Accounting Perspectives. Teaching notes for these cases are available at the American Accounting Association (aaahq.org) and the IMA (www.imanet.org) websites, respectively. Membership in the AAA is required for access to the teaching notes for the Issues in Accounting Education cases. Membership in the IMA is necessary for access to both the case and teaching notes for the IMA Educational Case Journal.

This site was developed by and is maintained by Michael Meyer, Department of Accountancy, Mendoza College of Business and Teresa Meyer, Office of Information Technology of the University of Notre Dame.

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Case List
Accounting Topics

Cases for Auditing/Assurance

Fraud Examination Case: Crafty Cash Theft?

Issues in Accounting Education, Issue: 29, 2014

Authors: Gissel

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Examination
Internal Controls

Bedlington Federal Savings

Issues in Accounting Education, Issue: 4, 1989

Authors: Merchant

Industry: Banking

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Ethics
Internal Controls
Stakeholders
Earnings Pressure

You're in Charge

Issues in Accounting Education, Issue: 6, 1991

Authors: Tidrick

Industry: Banking, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Evaluation
Public Accounting
Time Budget Pressure

Software Piracy - Who Does It Impact?

Issues in Accounting Education, Issue: 9, 1994

Authors: Christensen, Eining

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Accounting Topics
Computer Ethics
Ethics
Legal Issues
Software Piracy

Arkansas Solar Heating Corporation

Issues in Accounting Education, Issue: 9, 1994

Authors: Arnold, Mckenzie, Sutton

Industry: Manufacturing, Solar

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor Litigation
Professional Responsibility
Allowance For Doubtful Acct
Revenue Recognition

The Case of the Small Business Client

Issues in Accounting Education, Issue: 10, 1995

Authors: Bushong, Cornell

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Gaap
Warranty Costs

Millanaw University: an Instructional Case in Internal Control and Ethics

Issues in Accounting Education, Issue: 10, 1995

Authors: Mills

Industry: Higher Education, Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Accounting Topics
Ethics
Internal Controls

Using Professional Judgment in Control Environment Evaluation

Issues in Accounting Education, Issue: 11, 1996

Authors: Marden, Schneider, Holstrum

Industry: Cpa Firm, Carpet Cleaning

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Environment
Decision Aids
Professional Judgment

Upper Plains Auto Rentals

Issues in Accounting Education, Issue: 12, 1997

Authors: Phillips, Hopkins

Industry: Car Rentals

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Client Acceptance
Engagement Risk
Risk Assessment

Babyboomers, Inc.

Issues in Accounting Education, Issue: 12, 1997

Authors: Cohen, Trompeter

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor Disagreements
Client Acceptance
Inventory Valuation

Microclone Inc.

Issues in Accounting Education, Issue: 12, 1997

Authors: Kistler, Strickland

Industry: Manufacturing, Computers

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Accounting Topics
Ethics
Professional Responsibility
Accounting Estimates
Inventory Valuation

An Anticipatory Case For Managing Teams and Team Projects

Issues in Accounting Education, Issue: 14, 1999

Authors: Mcconnell, Sasse

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Advanced Financial Accounting
Auditing/Assurance
Cost/Managerial Accounting
Intermediate Accounting
International Accounting
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Not For Profit/Governmental Accounting
Tax Accounting
Accounting Topics
Team Building
Team Dynamics

An Instructional Case in the Ethics of Accounting Disclosures: Springfield Medical Center

Issues in Accounting Education, Issue: 14, 1999

Authors: Jennings, Henry

Industry: Cpa Firm, Healthcare

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MBA Financial Accounting
Accounting Topics
Agency Theory
Ethics
Independence
Mas Engagements
Safe Harbor Rules

Fraud Detection and Investigation: Microcomputer Consulting Services

Issues in Accounting Education, Issue: 14, 1999

Authors: Peterson, Gibson

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud Audit
Fraud Examination
Internal Controls

Detecting Earnings Manipulation

Issues in Accounting Education, Issue: 14, 1999

Authors: Wiedman

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Accounting Topics
Fraud Detection
Earnings Management
Financial Statement Analysis
Ratio Analysis
Benesh Probit Model

Information Systems Controls and Auditing: Mathra Tool, Inc.

Issues in Accounting Education, Issue: 14, 1999

Authors: Splettstoesser

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Detection Risk
Generalized Audit Software
Internal Controls
Risk Assessment

ITT Automotive North America: a Case Study Requiring Use of Benchmarking, Activity/Process Analysis, and Reengineering Concepts

Issues in Accounting Education, Issue: 14, 1999

Authors: Palmer, Green

Industry: Manufacturing, Autos

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Activity Based Costing (abc)
Benchmarking
Continuous Improvement

Lakeview Lumber Inc.: a Study of Auditing Issues Related To Fraud, Materiality, and Professional Judgment

Issues in Accounting Education, Issue: 14, 1999

Authors: Lindberg

Industry: Retail, Lumber

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Materiality
Professional Judgment
Allowance For Doubtful Acct
Warranty Costs

Brodnax Minerals Company: a Case Study On Auditor's Responsibilities

Issues in Accounting Education, Issue: 14, 1999

Authors: Reisch

Industry: Mining

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Client Acceptance
Fraud
Fraud Detection
Professional Responsibility

Famous Presidents Savings: Client Accpetance and Retention

Issues in Accounting Education, Issue: 14, 1999

Authors: Jenne

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Client Acceptance
Client Retention

Comptronix, Inc.: an Audit Case Involving Fraud

Issues in Accounting Education, Issue: 15, 2000

Authors: Boockholdt

Industry: Technology, Comptronix, Inc.

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Committee
Fraud
Fraud Risk
Fraudulent Financial Reporting
Financial Statement Analysis
Ratio Analysis

Perry Drug Stores, Inc.: Accounting and Control Issues For Inventory in a Retail Environment

Issues in Accounting Education, Issue: 15, 2000

Authors: M. Knapp, C. Knapp

Industry: Retail, Perry Drug Stores

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraudulent Financial Reporting
Internal Controls
Materiality
SEC Enforecment Action
Gross Profit Method

Riverfest: Managing Risk and Measuring Performance At Little Rock's Annual Music and Arts Festival

Issues in Accounting Education, Issue: 15, 2000

Authors: Ballou, Godwin, Tilbury

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Business Process Risk
Risk Management

The Unicast Company: a Case Illustrating Internal Auditor Involvement in Consulting

Issues in Accounting Education, Issue: 15, 2000

Authors: Houston, Howard

Industry: Cable TV

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
Compliance Tests
Internal Audit
Tests of Controls

Developing Risk Skills: an Investigation of Business Risks and Controls At Prudential Insurance Company of America

Issues in Accounting Education, Issue: 16, 2001

Authors: Shenkir, Walker, Hunn

Industry: Prudential Insurance

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Environment
Risk Assessment
Risk Management

Zacha Technology Corporation: Internal Control Assurance Service Reporting Issues in an E Commerce Environment

Issues in Accounting Education, Issue: 16, 2001

Authors: Ivancevich, Joseph

Industry: Cpa Firm, E-Commerce

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Internal Control Reporting
Internal Controls

Norwood Office Supplies, Inc: a Teaching Case To Integrate Computer Assisted Uditing Techniques Into the Auditing Course

Issues in Accounting Education, Issue: 16, 2001

Authors: Gelinas, Levy, Thibodeau

Industry: Retail

Undergraduate Courses
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
ACL Software
Caats
Generalized Audit Software

Laborers Local 829 Health and Welfare Plan: Testing Investments and Receivables

Issues in Accounting Education, Issue: 16, 2001

Authors: Hogan, Bierstaker, Seltz

Industry: Cpa Firm, Union

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Workpapers
Professional Judgment
Investments
Receivables

Resolving Difficult Accounting Issues: a Case Study in Client Auditor Interaction

Issues in Accounting Education, Issue: 17, 2002

Authors: Johnstone, Muzatko

Industry: Cpa Firm, Importer

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor-Client Relationship
Independence
Accounting Estimates
Accounts Receivable Valuation
Inventory Valuation

Developing Student Abilities To Recognize Risk Factors: a Series of Scenarios

Issues in Accounting Education, Issue: 17, 2002

Authors: Strand, Welch, Holmes, Judd

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Risk
Misappropriation of Assets

Testing NCAA Compliance At Southeastern State University: a Case Study

Issues in Accounting Education, Issue: 17, 2002

Authors: Reisch, Higgs

Industry: Higher Education, Ncaa

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Compliance Audit
Professional Judgment
Ncaa Compliance

Ceskoslovenska Obchodni Banka, A.s.: Applying Risk Audit Techniques in an Emerging Market Economyt

Issues in Accounting Education, Issue: 17, 2002

Authors: Ballou, Knechel

Industry: Banking

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Business Risk Audit Approach
International

Techmall.com: Revenue Recognition in the Internet Economy

Issues in Accounting Education, Issue: 17, 2002

Authors: Swain, Allen, Cottrell, Pexton

Industry: E-Commerce

Undergraduate Courses
Auditing/Assurance
Capstone
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Professional Judgment
Earnings Management
Earnings Quality
Revenue Recognition

Zar, Inc.: a Case in Earnings Quality

Issues in Accounting Education, Issue: 17, 2002

Authors: Martin

Industry: Software/Hardware

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Allowance For Doubtful Acct
Earnings Management
Earnings Quality
Goodwill
Software Development Costs

Dickinson Technologies, Inc.: Assessing Control Environment and Fraud Risk

Issues in Accounting Education, Issue: 18, 2003

Authors: Brown, Agoglia, Hanno

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Environment
Fraud Risk

The Tallahassee Beancounters: a Problem Based Learning Case in Forensic Auditing

Issues in Accounting Education, Issue: 18, 2003

Authors: Durtschi

Industry: Minor League Baseball

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Accounting Topics
Fraud
Fraud Examination

Etoys Inc.: a Case Examining Pro Form Financial Reports, Analysts' Forecasts, and Going Concern Disclosures

Issues in Accounting Education, Issue: 18, 2003

Authors: Stuart, Karan

Industry: E-Commerce, Etoys, Inc

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Going Concern
Financial Statement Analysis
Financial Statement Disclosure
Ratio Analysis
Analysts Forecasts

Garbage In, Garbage Out Waste Disposal Incorporated: an Audit Case

Issues in Accounting Education, Issue: 18, 2003

Authors: Ragothaman, Wilcox, Davies

Industry: Garbage Disposal

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Accounting Estimates
Earnings Management
Earnings Quality

To Tell Or Not To Tell: an Auditing Case in Ethical Decision Making and Conflict Resolution

Issues in Accounting Education, Issue: 18, 2003

Authors: Grant, Keim

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Ethics
Professionalism

Internal Control Evaluation of a Restaurant: a Teaching Case

Issues in Accounting Education, Issue: 19, 2004

Authors: Kiger, Rose

Industry: Restaurant

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Flowcharts
Internal Controls
Tests of Controls

Thnking Outside of the Box (of Wine, That Is): an Exercise in Independence

Issues in Accounting Education, Issue: 19, 2004

Authors: Richardson

Industry: Wine

Undergraduate Courses
Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Ethics
Independence

Interstate Business College: A Case Study in Fraud Examination

Issues in Accounting Education, Issue: 19, 2004

Authors: Peterson, Buckhoff

Industry: Higher Education

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Examination
Financial Statement Analysis

Hard Times and Harder Choices: an Instructional Case Focusing On Ethical Responsibilities of Cpas in Public Practice

Issues in Accounting Education, Issue: 19, 2004

Authors: M. Knapp, C. Knapp

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Client Acceptance
Ethics

Pets.com, Inc.: Assessing Financial Performance and Risks in the E Commerce Industry

Issues in Accounting Education, Issue: 19, 2004

Authors: Vogel, Coulter

Industry: E-Commerce, Pets.com

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Financial Statement Analysis
Graduate Courses
MBA Financial Accounting
Accounting Topics
Corporate Governance
Going Concern
Financial Statement Analysis
Bankruptcy Prediction

Helecom Communications: Considering Fraud Risk On an Engagement Before and After Analyzing a Key Business Process

Issues in Accounting Education, Issue: 20, 2005

Authors: Ballou, Mueller

Industry: Cpa Firm, Cable TV

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Business Process Risk
Fraud Risk
SAS 99

Dynamic Data: Corporate Governance and Auditors' Evaluations of Accounting Estimates

Issues in Accounting Education, Issue: 20, 2005

Authors: Cohen, Krishnamoorthy, Wright

Industry: High-Tech

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Corporate Governance
Sarbanes Oxley Act
Inventory Valuation

The Importance of Commitments: A Case Study of a Broken Promise

Issues in Accounting Education, Issue: 20, 2005

Authors: Bloom, Cenker

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
CPA Firm Recruiting
Human Resources

Q Dots Incorporated: Assurance For a Nanotechnology Buyout

Issues in Accounting Education, Issue: 21, 2006

Authors: Phillips, Kalesnikoff

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Independence
Objectivity
Buyout Agreement
Rules Based Vs. Principles Based

Aerospace Lighting, Inc. (ali): Linking Business Strategy To Audit Planning

Issues in Accounting Education, Issue: 21, 2006

Authors: Phillips, Martin

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Audit Risk
Materiality

Decision Making in a Public Accounting Firm: an Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence Within the Context of the Sarbanes Oxley Act of 2002

Issues in Accounting Education, Issue: 21, 2006

Authors: Jones, Norman

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Client Acceptance
Client Retention
Independence
Sarbanes Oxley Act

Identifying and Evaluating Audit Issues: the Case of VITALOGISTICS

Issues in Accounting Education, Issue: 22, 2007

Authors: Wright, Asare

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Client Acceptance
Integrated Audit
Professional Judgment

Computone Corporation: an Instructional Case in Earnings Management and Revenue Recognition

Issues in Accounting Education, Issue: 22, 2007

Authors: Braun, Stallworth

Industry: Software/Hardware

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraudulent Financial Reporting
SEC Enforecment Action
Earnings Management
Revenue Recognition

Europe's Enron: Royal Ahold, N.v.

Issues in Accounting Education, Issue: 22, 2007

Authors: M. Knapp, C. Knapp

Industry: Retail

Undergraduate Courses
Advanced Financial Accounting
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraudulent Financial Reporting
Internal Controls
Ethics
IFRS
Joint Venture Accounting

Actions Speak Louder Than Words: A Case Study On Mexican Corporate Governance

Issues in Accounting Education, Issue: 22, 2007

Authors: Reisch, Seese, Austen

Industry: Entertainment

Undergraduate Courses
Auditing/Assurance
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Taxation
Accounting Topics
Corporate Governance
Sarbanes Oxley Act

Kofenya: the Role of Accounting Information in Managing the Risks of a New Business

Issues in Accounting Education, Issue: 23, 2008

Authors: Ballou, Heitger

Industry: Coffee Shop

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Cost/Managerial Accounting
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Business Process Risk
Risk Management
Strategic Management

Auditor Independence: A Focus On the SEC Independence Rules

Issues in Accounting Education, Issue: 23, 2008

Authors: Gramling, Karapanos

Industry: Multiple

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Independence
SEC Independence Rules

Maxwell and Company: Staff Auditor Embezzlement At a Small Client

Issues in Accounting Education, Issue: 23, 2008

Authors: Mcknight, Manly, Carr

Industry: Retail, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Intro/Principles - Financial Accounting
Accounting Topics
AICPA Professional Standards
Fraud
Fraud Triangle
Internal Controls
Embezzlement

Assessing Audit and Business Risks At Toy Central Corporation

Issues in Accounting Education, Issue: 23, 2008

Authors: Phillips, Earley

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Risk Assessment

Auditing Intangible Assets and Evaluating Fair Market Value: the Case of Reacquired Franchise Rights

Issues in Accounting Education, Issue: 24, 2009

Authors: Cohen, Kohlbeck, Holder-Webb

Industry: Restaurant

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fair Value
Impairment
Intangible Assets

Assessing Information Technology General Control Risk: an Instructional Case

Issues in Accounting Education, Issue: 24, 2009

Authors: Norman, Payne, Vendrzyk

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Internal Audit
IT Auditing
Accounting Topics
Internal Controls
Risk Assessment
IT General Controls

Vouch and Trace: A Revenue Recognition Audit Simulation

Issues in Accounting Education, Issue: 24, 2009

Authors: Miller, Savage

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Workpapers
Cut-Off
Revenue Recognition

Sky Scientifi, Inc.: an Auditing Minefield

Issues in Accounting Education, Issue: 24, 2009

Authors: Lindberg, Bemiller, Wirtz

Industry: Sky Scientific, Inc.

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Failure
Fraudulent Financial Reporting
Overstated Assets

If You Need Love, Get a Puppy: A Case Study On Professional Skepticism and Auditor Independence

Issues in Accounting Education, Issue: 24, 2009

Authors: Braun, Stallworth

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Independence
Internal Controls
Professional Judgment
Skepticism

Interactive Financial Reporting: an Introduction To Extensible Business Reporting Language (xbrl)

Issues in Accounting Education, Issue: 25, 2010

Authors: Taylor, Dzuranin

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Intermediate Accounting
Accounting Topics
U.s. GAAP Taxonomy
XBRL

The Violet Bay School District Deficit of 2005: Evaluating Internal Control and Identifying Risks

Issues in Accounting Education, Issue: 25, 2010

Authors: Henry, Bitter, Kubichan

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Control Environment
Ethics
Fraud
Internal Controls
Professionalism
Risk Assessment

Using Queries To Automate Journal Entry Tests: Agile Machinery Group, Inc.

Issues in Accounting Education, Issue: 25, 2010

Authors: Loraas, Searcy

Industry: Distributor

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Internal Audit
SAS 99

Return of the Tallahassee Beancounters: A Case in Forensic Accounting

Issues in Accounting Education, Issue: 25, 2010

Authors: Durtschi, Dee

Industry: Minor League Baseball

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Accounting Topics
Forensic Accounting
Fraud
Fraud Detection
SAS 99

Vinand Petroleum, Inc.: Initial Audit Engagement and Fraud Risk Case For a Specialized Industry

Issues in Accounting Education, Issue: 25, 2010

Authors: Owhoso, Weickgenannt

Industry: Oil & Gas

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Client Acceptance
Fraud Risk
Skepticism

Adios! Airways: an Assignment On Mapping Financial Statements To the U.s. GAAP XBRL Taxonomy

Issues in Accounting Education, Issue: 25, 2010

Authors: Debreceny, Farewell

Industry: Airlines

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Mapping Checklist
U.s. GAAP Taxonomy
XBRL

Blazer Communications: A Procurement Audit Simulation

Issues in Accounting Education, Issue: 25, 2010

Authors: Worrell

Industry: Media

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
Audit Software
Generalized Audit Software
Internal Audit
Audit Simulation
Procurement

Sunshine Center: an Instructional Case Evaluating Internal Controls in a Small Organization

Issues in Accounting Education, Issue: 25, 2010

Authors: Fleak, Harrison, Turner

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA AIS
Accounting Topics
COSO
Fraud
Internal Controls

Internal Controls: A Compendium of Short Cases

Issues in Accounting Education, Issue: 25, 2010

Authors: Lehmann

Industry: Multiple

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
IT Auditing
Accounting Topics
Control Environment
COSO
Internal Controls
Risk Assessment

A Case of Declining Gross Margins

Issues in Accounting Education, Issue: 26, 2011

Authors: Clayton, Ellison

Industry: Wholesale

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Intro/Principles - Financial Accounting
Accounting Topics
Fraud
Internal Controls
Financial Statement Analysis
Ratio Analysis

The Sec's Case Against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence

Issues in Accounting Education, Issue: 26, 2011

Authors: D'aquila, Capriotti

Industry: Coopers & Lybrand

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Due Professional Care
Evidence
Fraud
SEC Enforecment Action
Skepticism

Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination

Issues in Accounting Education, Issue: 26, 2011

Authors: Rufus, Hahn

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Forensic Accounting
Fraud
Financial Statement Analysis
Ratio Analysis

Xerox, Inc.

Issues in Accounting Education, Issue: 26, 2011

Authors: Lindberg, Seipp, Kinsella

Industry: Xerox

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Failure
Fraud
SEC Enforecment Action
Skepticism
Capital Leases
IFRS

Relating Operational and Financial Factors To Assess Risk and Identify Fraud in an Operational Setting

Issues in Accounting Education, Issue: 26, 2011

Authors: Gifford, Howe

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Internal Audit
Accounting Topics
Fraud
Fraud Risk
Internal Controls
Risk Assessment

The Central Florida Emphysema Foundation Audit: A Case Study of Personal and Professional Responsibility

Issues in Accounting Education, Issue: 26, 2011

Authors: Bitter, Knipe

Industry: Cpa Firm, Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Professional Judgment
Skepticism

Koss Corporation Case: Trouble in Brew City

Issues in Accounting Education, Issue: 26, 2011

Authors: Daugherty, Neely

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Internal Controls
Sarbanes Oxley Act
Embezzlement

Accounting Fraud At CIT Computer Leasing Group, Inc.

Issues in Accounting Education, Issue: 26, 2011

Authors: Trompeter, Michelman, Gorman

Industry: Finance

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Forensic Accounting
Fraud
Internal Controls

Wiki Art Gallery, Inc.: A Case For Critical Thinking

Issues in Accounting Education, Issue: 26, 2011

Authors: Phillips, Mackintosh

Industry: Art Gallery

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Accounting Topics
Skepticism
Bad Debt Expense
Depreciation
Intangible Assets
Inventory Valuation
Revenue Recognition

Using Graphical Representations of Business Processes in Evaluating Internal Control

Issues in Accounting Education, Issue: 27, 2012

Authors: Schneider, Borthick, Vance

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Accounting Topics
Internal Controls
Business Process Diagram
Business Process Map

Lehman On the Brink of Bankruptcy: A Case About Aggressive Application of Accounting Standards

Issues in Accounting Education, Issue: 27, 2012

Authors: Caplan, Dutta, Marcinko

Industry: Finance, Lehman Brothers

Undergraduate Courses
Auditing/Assurance
Financial Statement Analysis
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Financial Leverage
SFAS 140
Bankruptcy

Deviance At RKGA LLP

Issues in Accounting Education, Issue: 27, 2012

Authors: Jelinek

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Ethics
Workplace Deviance

How Adjusting Entries Affect the Quality of Financial Reporting: the Case of Frosty Co.

Issues in Accounting Education, Issue: 27, 2012

Authors: Porter

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Accounting Topics
Adjusting Entries
Ethics
IFRS
Ratio Analysis

XBRL Tagging of Financial Statement Data Using Xmlspy: the Small Company Case

Issues in Accounting Education, Issue: 27, 2012

Authors: Williams, Elam, Wenger

Industry: Cpa Firm

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
XBRL
XML

Insurance Fraud: Losses, Liabilities, and September 11

Issues in Accounting Education, Issue: 27, 2012

Authors: Jones, Anderson, Reed

Industry: Insurance

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
AICPA Professional Standards
Fraud
IASB
Reinsurance
Tax Haven

Shoe Zoo, Inc.: A Practice in Electronic Work Papers, Tick Mark Preparation, and Client Communications Through the Audit of Property, Plant, and Equipment

Issues in Accounting Education, Issue: 27, 2012

Authors: Bagley, Harp

Industry: Retail, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Audit Workpapers
Electronic Workpapers
Tick Marks

Enhancing Auditors' Ability To Identify Opportunities To Commit Fraud: Instructional Resource Cases

Issues in Accounting Education, Issue: 27, 2012

Authors: Reisch, Dickins

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Fraud Examination
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Weaknesses
Fraud
Internal Controls
IT Controls

Learning Internal Conrols From a Fraud Cases At Band of China

Issues in Accounting Education, Issue: 27, 2012

Authors: Higgins

Industry: Banking

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
COSO
Fraud
Internal Controls

Zoom Snowboards Incorporated: Understanding the Impact of Management Decisions On the Audit Plan

Issues in Accounting Education, Issue: 27, 2012

Authors: Jones

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Audit Risk

Graeber Companies, Inc.: Examining Impairment of Equity-Owned Investments

Issues in Accounting Education, Issue: 27, 2012

Authors: Needles

Industry: Finance

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Materiality
Fair Value
Impairment

Shooting For Assurance: the Case of Blazing Arrow Speed

Issues in Accounting Education, Issue: 27, 2012

Authors: Phillips, Schmidt

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Accounting Topics
Assurance
Attestation Standards

Going Concern Designations and GAAP Versus Non-GAAP Earnings Metrics

Issues in Accounting Education, Issue: 28, 2013

Authors: Bierstaker, Monahan, Peters

Industry: Technology

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Accounting Topics
Going Concern
Cash Flows
Gaap
Non-GAAP Financial Measures

Ircs: Valuing Ethics At the Expense of Inventory

Issues in Accounting Education, Issue: 28, 2013

Authors: Searcy, Long, Mertins

Industry: Software/Hardware

Undergraduate Courses
Auditing/Assurance
Capstone
Accounting Topics
AICPA Professional Standards
Ethics
Debt Covenants
Impairment
Inventory Valuation

Old Main Manufacturing: the Case of Unrecorded Sales Discounts

Issues in Accounting Education, Issue: 28, 2013

Authors: Peaden, Stephens

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Accounting Topics
Audit Program
Audit Workpapers
Completeness
Materiality

Nature's Sunshine Products: Anatomy of an FCPA Failure

Issues in Accounting Education, Issue: 28, 2013

Authors: Gramling, Hermanson

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Cost/Managerial Accounting
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Internal Audit
Bribery
FCPA

Ramm Wolesale: Reviewing Audit Work

Issues in Accounting Education, Issue: 28, 2013

Authors: Phillips, Kalesnikoff

Industry: Distributor

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Assurance
Audit Risk
Audit Workpapers
Materiality

Baptist Hospital and the State of North Carolina: Alleged Malfeasance and Whistleblowing Aftermath

Issues in Accounting Education, Issue: 28, 2013

Authors: Taylor, Guthrie

Industry: Healthcare

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Corporate Code of Ethics
Whistleblowing

Livestock Valuation in a Dairy Business

Issues in Accounting Education, Issue: 28, 2013

Authors: Ashraf, Ahmad, Chaudhry

Industry: Farming

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MBA Financial Accounting
Accounting Topics
Livestock Valuation
Agricultural Accounting
IAS 41

Healthsouth, Inc.: an Instructional Case Examining Auditors' Legal Liability

Issues in Accounting Education, Issue: 28, 2013

Authors: Morris, Louwers, Daigle

Industry: Healthcare, Healthsouth

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor Liability
Auditor Litigation
Fraudulent Financial Reporting
Rule 10-B-5

Lessons of the Healthsouth Fraud: an Insider's View

Issues in Accounting Education, Issue: 28, 2013

Authors: Smith

Industry: Healthcare, Healthsouth

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraudulent Financial Reporting

Key Considerations in the Audit of Inventory: A Practice-Oriented Learning Case Utilizing "diamonds"

Issues in Accounting Education, Issue: 28, 2013

Authors: Green

Industry: Retail, Diamonds

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Internal Controls
Inventory Valuation

The Mysterious Case of the Loaded Leprechaun

Issues in Accounting Education, Issue: 28, 2013

Authors: Loraas, Long, Inger, Stanley

Industry: Restaurant

Undergraduate Courses
Auditing/Assurance
Capstone
Tax Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Revenue Recognition
Tax Entities

Second Round Electronics: A Case For Critical Thinking

Issues in Accounting Education, Issue: 28, 2013

Authors: Phillips, Johnstone, Mackintosh

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Intro/Principles - Financial Accounting
Accounting Topics
Debt Covenants
Inventory Valuation
Ratio Analysis

Sentinel Management Group: A Case Study On Attestation Standards

Issues in Accounting Education, Issue: 29, 2014

Authors: Cullinan, Rohland

Industry: Investing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Attestation Standards

The Madoff Debacle: What Are the Lessons?

Issues in Accounting Education, Issue: 29, 2014

Authors: Ragothaman

Industry: Madoff

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Accounting Topics
Fraud
Skepticism
Whistleblowing

Procomp Informatics: Stepping On Ethical Landmines in Asia

IMA Educational Case Journal, Issue: 1.2, 2008

Authors: Lau, Woo

Industry: Water

Undergraduate Courses
Auditing/Assurance
Capstone
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Corporate Governance
Ethics
Fraud
Risk Management

Sanchou Case

IMA Educational Case Journal, Issue: 2.1, 2009

Authors: Arya, Chang

Industry: Higher Education

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MBA Managerial Accounting
Accounting Topics
Ethics
Fraud
Internal Controls

Alchemy - an Internal Auditing Case

IMA Educational Case Journal, Issue: 5.4, 2012

Authors: Bowlin, Snyder, Clifton

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Fraud Examination
Internal Audit
Internal Controls
SAS 99

Koss Corporation - Corporate Governance, Internal Controls, and Ethics: What Went Wrong?

IMA Educational Case Journal, Issue: 6.1, 2013

Authors: Anderson

Industry: Koss Corporation

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
Ethics
Fraud
Internal Controls
Sarbanes Oxley Act

Peregrine - Twenty Years of Fraudulent Cash Balances

Issues in Accounting Education, Issue: 29, 2014

Authors: Elder, Janvrin, Caster

Industry: Finance

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Confirmations
Fraud
Fraud Examination

Simply Soups Inc: A Teaching Case Designed To Integrate the Electronic Cash Confirmation Process Into the Auditing Curriculum

Issues in Accounting Education, Issue: 29, 2014

Authors: Thibodeau, Hanes, Proco

Industry: Food, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Program
Audit Workpapers
Confirmations
Substantive Testing

Satyam Fraud: A Case Study of India's Enron

Issues in Accounting Education, Issue: 29, 2014

Authors: Brown, Daugherty, Persellin

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Fraud Examination
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Confirmations
Fraud
Quality Control Standards
Related Party Transactions
Embezzlement

Blurred Vision, Perilous Future: Management Fraud At Olympus

Issues in Accounting Education, Issue: 29, 2014

Authors: Caplan, Dutta, Marcinko

Industry: Manufacturing

Undergraduate Courses
Advanced Financial Accounting
Auditing/Assurance
Fraud Examination
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
Forensic Accounting
Fraudulent Financial Reporting
Fair Value
Goodwill

Silicon Valley Institute of Biomedical Technology

Journal of Accounting Education, Issue: 7.2, 1989

Authors: Black

Industry: Biotech

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Financial Accounting
Accounting Topics
Lease Accounting
Leasehold Improvements
Substance Over Form

Pasco Construction Company

Journal of Accounting Education, Issue: 10.2, 1992

Authors: Albin

Industry: Construction

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Ethics

Using Real-World Cases To Illustrate the Power of Analytical Procedures

Journal of Accounting Education, Issue: 12.3, 1994

Authors: Green, Calderon

Industry: Cpa Firm, High-Tech

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Fraud
Fraud Detection
Fraud Examination
Fraud Risk
Professional Judgment
Risk Assessment

SLI Holdings: A Case Study in Accounting Ethics

Journal of Accounting Education, Issue: 13.1, 1995

Authors: Smith

Industry: None

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Accounting Topics
Ethics
Integrity
Objectivity

Instructional Case: Rock Star Promotions, Inc.

Journal of Accounting Education, Issue: 13.2, 1995

Authors: Arnold, Mckenzie, Sutton

Industry: Advertising

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Client Acceptance
Evidence
Independence
Legal Liability

New Year's Eve Party?

Journal of Accounting Education, Issue: 14.3, 1996

Authors: Crockett

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Fraudulent Financial Reporting
Material Misstatement
Revenue Recognition

Flexible Scheduling in Public Accounting

Journal of Accounting Education, Issue: 15.1, 1997

Authors: Cohen

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Relevant Costs
Ethics
Human Resources

Homerun Baseball Products, Inc: Defective Products

Journal of Accounting Education, Issue: 16.1, 1998

Authors: Jenne

Industry: None

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Confidentiality
Ethics
Independence
Professional Judgment
Contingent Liabilities
Research & Development

Going Going Gone: Anatomy of a Corporate Liquidation

Journal of Accounting Education, Issue: 19.2, 2001

Authors: Schwartz

Industry: Oil & Gas

Undergraduate Courses
Auditing/Assurance
Accounting Topics
Audit Opinion
Going Concern
Legal Liability
Corporate Liquidation

Student Health Services: A Case of Employee Fraud

Journal of Accounting Education, Issue: 21.1, 2003

Authors: Peterson, Gibson

Industry: Healthcare

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Examination
Misappropriation of Assets
Red Flag
Embezzlement

Capitalize Customer Acquisition Costs and Earnings Quality

Journal of Accounting Education, Issue: 23.2, 2005

Authors: Weihrich, Hyatt

Industry: Service

Undergraduate Courses
Accounting Theory
Auditing/Assurance
Intermediate Accounting
Professional Accounting Research
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Accounting Choices
Earnings Management
Earnings Quality
Financial Statement Analysis

The Rise and Fall of Helig-Meyers

Journal of Accounting Education, Issue: 23.4, 2005

Authors: Clikeman

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Opinion
Going Concern
Legal Liability

Assessing Business Risk: the Case of Premier Punch, Inc.

Journal of Accounting Education, Issue: 25.4, 2007

Authors: Brown, Tsakumis

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Business Risk Audit Approach
Risk Assessment

Consideration of Control Environment and Fraud Risk: A Set of Instructional Exercises

Journal of Accounting Education, Issue: 25.4, 2007

Authors: Brown, Agoglia, Sanchez

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Environment
Fraud Risk
Fraudulent Financial Reporting
Misappropriation of Assets
Risk Assessment

Waste is Our Business, Inc.: the Importance of Non-Financial Information in the Audit Planning Process

Journal of Accounting Education, Issue: 26.3, 2008

Authors: Cohen, Wright, Krishmanoorthy

Industry: Manufacturing, Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Risk Assessment
Non-Financial Data

Fraud At a Public Authority

Journal of Accounting Education, Issue: 28.1, 2010

Authors: Brucker, Rebele

Industry: Municipal Government

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Accounting Topics
Forensic Accounting
Fraud
Fraud Examination
Internal Controls

Q-Analytics: an Ethics Case On Unlicensed Software Usage

Journal of Accounting Education, Issue: 29.1, 2011

Authors: Bailey, Soileau

Industry: Cpa Firm

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Copyright Laws
Software Piracy

CV Technologies/Cold-Fx

Journal of Accounting Education, Issue: 30.2, 2012

Authors: Wright, Cullinan

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Subsequent Events
Accounting Estimates
Revenue Recognition

Rosie’s East End Restaurant: an Experiential Introduction To Auditing

Journal of Accounting Education, Issue: 30.2, 2012

Authors: Gifford, Howe

Industry: Restaurant

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Evidence
Internal Controls
Materiality
Professionalism
Statistical Sampling

Trade-Offs in Audit Testing

Journal of Accounting Education, Issue: 30.2, 2012

Authors: Spires

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Risk
Control Risk
Evidence
Internal Controls
Substantive Testing

The SMU Football Recruiting Scandal: A Primer On Compliance Auditing and Forensic Investigations

Journal of Accounting Education, Issue: 30.2, 2012

Authors: Brezina, Casey, Grenier, Reffett

Industry: Ncaa

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Compliance Audit
Fraud
Fraud Audit
Fraud Examination
Risk Assessment
Ncaa Compliance

Applying a Real-World Fraud To Multiple Learning Objectives: Considerations and an Example From the Systems Course

Journal of Accounting Education, Issue: 30.3/4, 2012

Authors: Fordham

Industry: Dentist

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Control Environment
Fraud
Internal Controls
IT Controls
Embezzlement
Flowcharts
IT General Controls

Deimante Ltd.: Case Study For Introductory Auditing Course

Journal of Accounting Education, Issue: 30.3/4, 2012

Authors: Agrawal, Hancock

Industry: Mining

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Opinion
Audit Risk
Materiality
Risk Assessment
Substantive Testing

Baker Hughes: Greasing the Wheels in Kazakhstan (fcpa Violations and Implementation of a Corporate Ethics and Anti-Corruption Compliance Program)

Journal of Accounting Education, Issue: 32.1, 2014

Authors: Holtzblatt, Tschakert

Industry: Oil & Gas

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Internal Controls
Red Flag
Bribery
Ethics
FCPA

Dr. Phil and Montel Help AIS Students “get Real” With the Fraud Triangle

Journal of Accounting Education, Issue: 32.2, 2014

Authors: Morris, Daigle, Hayes

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Triangle
Misappropriation of Assets
Red Flag

Arachnophobia: A Case On Impairment and Accounting Ethics

Issues in Accounting Education, Issue: 29.4, 2014

Authors: Persellin, Shaub, Wilkins

Industry: Real Estate

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fair Value
IFRS
Impairment
Long-Lived Assets

A River Runs Between Them: an Instructional Case in Professional Services Provided By a CPA Firm

Journal of Accounting Education, Issue: 32.4, 2014

Authors: Davis, Matson

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Attestation Standards
Audit Program
Client Acceptance
Risk Assessment

Diamond Foods, Inc.

IMA Educational Case Journal, Issue: 7.4, 2014

Authors: Lindberg, Sankara

Industry: Manufacturing, Diamond Foods

Undergraduate Courses
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Managerial Accounting
Accounting Topics
Earnings Management
Budgeting
Analyst Expectations
Ethics

Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises

Issues in Accounting Education, Issue: 30.1, 2015

Authors: Fay, Montague

Industry: None

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Anchoring
Availability
Cognitive Bias
Confirmation Bias

Diamond Foods, Inc.: Anatomy and Motivation of Earnings Manipulation

Issues in Accounting Education, Issue: 30.1, 2015

Authors: Gujarathi

Industry: Diamond Foods

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Detection
Conceptual Framework
Earnings Management
Error Correction
Restatement
Clawback Provision

Small Firm Audit Partner Hiring Crisis: A Role Play For Critical Thinking and Negotiation Skills

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Aldhizer

Industry: Cpa Firm

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Professionalism
Skepticism
Negotiation

They Protect Us From Computer Fraud: Who Protects Us From Them? Safenet, Inc.: A Case of Fraudulent Financial Reporting

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Marshall, Cali

Industry: Software, High-Tech

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
COSO
Fraud
Fraud Detection
Fraud Examination
Fraud Triangle
Fraudulent Financial Reporting
Red Flag
Sarbanes Oxley Act

Challenges in Sustainability and Integrated Reporting

Issues in Accounting Education, Issue: 30.4, 2015

Authors: Bouten, Hoozee

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Materiality
Corporate Social Responsibility
Environmental Accounting
Sustainability

Out of Control: Lax Procedures At National Capital Trust?

IMA Educational Case Journal, Issue: 8.2, 2015

Authors: Messer

Industry: Banking

Undergraduate Courses
Auditing/Assurance
Capstone
Internal Audit
Accounting Topics
Fraud
Internal Controls
Risk Management

West Coast Equestrian Association

IMA Educational Case Journal, Issue: 8.3, 2015

Authors: Kalesnikoff, Kalagnanam, Bruni-Bossio

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Corporate Governance
Fraud
Internal Controls

Trust May Breed Trouble: Fraud Opportunities and Ethics At Saintly Church

IMA Educational Case Journal, Issue: 8.4, 2015

Authors: Young, Raiborn, Butler, Cannon

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Fraud
Fraud Triangle
Internal Controls
IMA Statement of Ethical Professional Practice

The Le-Nature’s Inc. Fraud: What Happened and Why?

IMA Educational Case Journal, Issue: 8.4, 2015

Authors: M. Knapp, C. Knapp

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
MBA Managerial Accounting
Accounting Topics
Corporate Governance
COSO
Enterprise Risk Management (erm)
Fraud
Fraud Triangle
Internal Controls
Professionalism

Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts

Accounting Perspectives, Issue: 6.1, 2007

Authors: Davies, Salterio

Industry: Publishing

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Agreed Upon Prodecures
Assurance
Audit Program
Compliance Tests

Société Générale De Financement: From the Welfare State To the “reinvented” State

Accounting Perspectives, Issue: 6.3, 2007

Authors: Morin

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Program
Audit Risk
Control Risk
Risk Assessment

Taking Stock At Quantum University/INVENTAIRE À L'universitÉ QUANTUM

Accounting Perspectives, Issue: 6.4, 2007

Authors: Grudnitski, Toole

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Risk
Control Weaknesses
Internal Controls
Inventory Control

JM Custom Wheels, Inc.: Ethics in Loan Collateral Reporting/JM CUSTOM Wheels, Inc.: Éthique ET INFORMATION RELATIVE AUX GARANTIES D'emprunt

Accounting Perspectives, Issue: 7.1, 2008

Authors: Donelan, Kaplan, Weathers

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Intermediate Accounting
International Accounting
Graduate Courses
MACCT/MSA Financial Accounting
MBA Financial Accounting
Accounting Topics
Ethics
Professional Code of Conduct
Professional Responsibility
International

La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors

Accounting Perspectives, Issue: 10.1, 2011

Authors: Jones, Iacobelli, Hung

Industry: Publishing

Undergraduate Courses
Auditing/Assurance
Capstone
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Audit Risk
Independence
Revenue Recognition

Virtually Perfect Corporation

Accounting Perspectives, Issue: 10..2, 2011

Authors: Mcconomy, Stonehouse

Industry: High-Tech

Undergraduate Courses
Auditing/Assurance
Capstone
Intermediate Accounting
Graduate Courses
MACCT/MSA Financial Accounting
Accounting Topics
Audit Risk
Cash Flows
Error Correction
Impairment
Lease Accounting
Pension Accounting
Revenue Recognition

Identifying Fraud in Online Auctions: A Case Study

Accounting Perspectives, Issue: 13.4, 2014

Authors: Cook, Nikitkov, Bay, Grubisic

Industry: E-Commerce

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Fraud
Fraud Detection
Professional Judgment
Internet Fraud

Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures

Accounting Perspectives, Issue: 13.4, 2014

Authors: Stuebs, Macgregor

Industry: Multiple

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Whistleblowing

Holliston Helping Hands

Accounting Perspectives, Issue: 14.1, 2015

Authors: Kalesnikoff, Kalagnanam, Bruni-Bossio

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Risk
Control Weaknesses
Corporate Governance
Fraud
Fraud Examination
Internal Controls
Red Flag

Barbados Spirits Inc.

Accounting Perspectives, Issue: 14.4, 2015

Authors: Kalesnikoff

Industry: Manufacturing

Undergraduate Courses
Auditing/Assurance
Capstone
Tax Research
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Independence
Related Party Transactions
Tax Reporting
International Taxation
Tax Avoidance

Williams Community Hospital: an Internal Auditing Case

Issues in Accounting Education, Issue: 31.3, 2016

Authors: Shelton, Trendell, Whittington

Industry: Healthcare

Undergraduate Courses
Auditing/Assurance
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Audit Program
Compliance Audit
Risk Assessment

Trading Styles, Inc.: an Analysis of the Going Concern Assessment

Issues in Accounting Education, Issue: 31.3, 2016

Authors: Popova, Stein

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Going Concern
Independence