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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 Fraud Examination

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

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

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

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

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

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

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

Auditing Operational Compliance: the Case of Employee Long Distance Piracy

Issues in Accounting Education, Issue: 25, 2010

Authors: Watson, Dow

Industry: Service

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ACL Software
Audit Software
Compliance Audit
IDEA
Internal Audit

Tampa Electronics: an Instructional Case in Computer-Assisted Fraud Examination

Issues in Accounting Education, Issue: 25, 2010

Authors: Murthy

Industry: Manufacturing, Electronics

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA AIS
Accounting Topics
ACL Software
Audit Software
Fraud
Fraud Examination
Generalized Audit Software
IDEA

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

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

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

A Case Study On the Determination of Lost Profits For the Forensic Accountant

Issues in Accounting Education, Issue: 27, 2012

Authors: Digabriele

Industry: Pest Control

Undergraduate Courses
Fraud Examination
Accounting Topics
Forensic Accounting
Sales Projection Method

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

Of Hurricanes and Harness Racing: the Accouting Fraud At DHB Industries, Inc.

Issues in Accounting Education, Issue: 28, 2013

Authors: M. Knapp, C. Knapp

Industry: Apparel

Undergraduate Courses
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor Changes
Fraud
Fraud Triangle
Internal Controls
Materiality
Related Party Transactions

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

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

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

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

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

The Mobile Home Monster: A Forensic Case in the Use of Public Records To Locate Assets

Issues in Accounting Education, Issue: 29, 2014

Authors: Quirin, O'bryan

Industry: None

Undergraduate Courses
Fraud Examination
Accounting Topics
Forensic Accounting
Fraud Examination

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

Grand Teton Candy Company: Connecting the Dots in a Fraud Investigation

Issues in Accounting Education, Issue: 29, 2014

Authors: Durtschi, Dee, Mindak

Industry: Manufacturing

Undergraduate Courses
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Brainstorming
Forensic Accounting
Fraud Detection
Fraud Triangle

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

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

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

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

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

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

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

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

The Case of the Frequent Flyer Fraudster

Journal of Accounting Education, Issue: 33.3, 2015

Authors: Coe, Delaney, Coussens, Reddington

Industry: Wholesale

Undergraduate Courses
Capstone
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud Examination
Internal Controls
Interrogation
Interview Techniques

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

Governmental Purchase Card Programs: A Case On the Stewardship of Public Resources/PROGRAMMES GOUVERNEMENTAUX DE CARTE D'achat: UN CAS DE GÉrance DES RESSOURCES PUBLIQUES

Accounting Perspectives, Issue: 7.1, 2008

Authors: Mills, Palmer, Normand

Industry: Not-For-Profit

Undergraduate Courses
Accounting Information Systems (AIS)
Fraud Examination
Not For Profit/Governmental Accounting
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Fraud
Fraud Detection
Procurement
Stewardship

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

The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context

Issues in Accounting Education, Issue: 31.3, 2016

Authors: Quinn, O'bryan

Industry: None

Undergraduate Courses
Fraud Examination
Tax Accounting
Graduate Courses
MACCT/MSA Taxation
Accounting Topics
Family Law
Forensic Accounting
Litigation Support
Tax Return