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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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Accounting Topics

Cases for IT Auditing

Information Systems Controls and Auditing: Mathra Tool, Inc.

Issues in Accounting Education, Issue: 14, 1999

Link to Abstract

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

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

Issues in Accounting Education, Issue: 16, 2001

Link to Abstract

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

Link to Abstract

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

Designing Audit Procedures When Evidence is Electronice: the Case of E Ticket Travel Revenue

Issues in Accounting Education, Issue: 18, 2003

Link to Abstract

Authors: Borthick, Kiger

Industry: Airlines

Undergraduate Courses
Accounting Information Systems (AIS)
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Program
Electronic Evidence
Internal Controls
Substantive Testing
Tests of Controls

Internal Control Evaluation of a Restaurant: a Teaching Case

Issues in Accounting Education, Issue: 19, 2004

Link to Abstract

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

Assessing Information Technology General Control Risk: an Instructional Case

Issues in Accounting Education, Issue: 24, 2009

Link to Abstract

Authors: Norman, Payne, Vendrzyk

Industry: Retail

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

Auditing Operational Compliance: the Case of Employee Long Distance Piracy

Issues in Accounting Education, Issue: 25, 2010

Link to Abstract

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

Internal Controls: A Compendium of Short Cases

Issues in Accounting Education, Issue: 25, 2010

Link to Abstract

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

Breach of Data At Tjx: an Instructional Case Used To Study COSO and Cobit, With a Focus On Computer Controls, Data Security, and Privacy Legislation

Issues in Accounting Education, Issue: 26, 2011

Link to Abstract

Authors: S. Cereola, R. Cereola

Industry: Retail

Undergraduate Courses
Accounting Information Systems (AIS)
Internal Audit
IT Auditing
Accounting Topics
COSO
Internal Controls
COBIT
Data Security

Using Graphical Representations of Business Processes in Evaluating Internal Control

Issues in Accounting Education, Issue: 27, 2012

Link to Abstract

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

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

Issues in Accounting Education, Issue: 27, 2012

Link to Abstract

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

Identifying Fraud in Online Auctions: A Case Study

Accounting Perspectives, Issue: 13.4, 2014

Link to Abstract

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

Who's in Control of the Ark? A Study of Internal Controls in Operating and Auditing A Small Preschool

Issues in Accounting Education, Issue: 34.2, 2019

Link to Abstract

Authors: Davis, Grace

Industry: Not-For-Profit

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

Evaluating Risk and Processing Integrity Controls Over Spreadsheets: an Educational Case

Issues in Accounting Education, Issue: 34.3, 2019

Link to Abstract

Authors: Bagley, Harp, Barnes

Industry: Supply Company

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Controls Testing
Risk Assessment
Spreadsheet
Spreadsheet Errors

Data Analytics in Tax Research: Analyzing Worker Agreements and Compensation Data To Distinguish Between Independent Contractors and Employees Using IRS Factors

Issues in Accounting Education, Issue: 35.3, 2020

Link to Abstract

Authors: Borthick, Smeal

Industry: Public Accounting

Undergraduate Courses
Data Analytics
IT Auditing
Tax Accounting
Tax Research
Graduate Courses
MACCT/MSA Tax Strategy
MACCT/MSA Taxation
Accounting Topics
Tax Research
Data Analytics

Tax Retirement Savings Decisions Using an Excel Spreadsheet Approach

Issues in Accounting Education, Issue: 35.3, 2020

Link to Abstract

Authors: Lee, Hansen, Brink

Industry: Public Accounting

Undergraduate Courses
Capstone
Data Analytics
IT Auditing
Tax Accounting
Graduate Courses
MACCT/MSA AIS
MACCT/MSA Taxation
Accounting Topics
Retirement
Individual Taxation
Spreadsheet

Accountants, Cybersecurity Isn't Just For “techies”: Incorporating Cybersecurity Into the Accounting Curriculum

Issues in Accounting Education, Issue: 37.3, 2022

Link to Abstract

Authors: Janvrin, Boss, Gray

Industry: None

Undergraduate Courses
Auditing/Assurance
Cost/Managerial Accounting
Financial Statement Analysis
Intermediate Accounting
IT Auditing
Tax Accounting
Accounting Topics
Cybersecurity
Data Loss Prevention
Data Security

Data Governance Case At Krausemcmahon LLP in an Era of Self-Service BI and Big Data

Journal of Accounting Education, Issue: 38, 2017

Link to Abstract

Authors: Riggins, Klamm

Industry: Public Accounting

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Capstone
Data Analytics
IT Auditing
Accounting Topics
Big Data
Data Governance

Manual Journal Entry Testing: Data Analytics and the Risk of Fraud

Journal of Accounting Education, Issue: 38, 2017

Link to Abstract

Authors: Fay, Negangard

Industry: Auditing

Undergraduate Courses
Auditing/Assurance
Fraud Examination
IT Auditing
Accounting Topics
Completeness
Fraud
Fraud Examination
PCAOB
Big Data
Data Analytics

Data Analytical Tools Aid in Revealing Fraud

IMA Educational Case Journal, Issue: 16.1, 2023

Link to Abstract

Authors: Alino, Baah

Industry: Auditing

Undergraduate Courses
Auditing/Assurance
Data Analytics
Fraud Examination
Internal Audit
IT Auditing
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Analytical Prodecures
Fraud
Fraud Examination
Data Analytics

Be an Expert: A Critical Thinking Approach To Responding To High-Profile Cybersecurity Breaches

Issues in Accounting Education, Issue: 39.1, 2024

Link to Abstract

Authors: Janvrin, Boss, Gray

Industry: Cybersecurity

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Fraud Examination
IT Auditing
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Cybersecurity
Data Loss Prevention
Data Security