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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 Ethics in Accounting

An Accounting Ethics Case From Multiple Perspectives

Journal of Accounting Education, Issue: 43, 2018

Authors: Watson, Dow, Shea, Kern

Industry: Financial Services

Undergraduate Courses
Auditing/Assurance
Capstone
Ethics in Accounting
Fraud Examination
Accounting Topics
AICPA Professional Standards
Ethics
Professional Code of Conduct
Ethical Decision Making
Ethical Framework
IESBA Code of Ethics For Professional Accountants

Under the Radar: A Conversation About Evidence Circumvention, Manipulation, and Fabrication

Journal of Accounting Education, Issue: 60, 2022

Authors: Smith, Herron, Shough

Industry: Auditing

Undergraduate Courses
Auditing/Assurance
Ethics in Accounting
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Evidence
Fraud
Fraud Triangle

Home Capital Group—the High Cost of Dishonesty

Accounting Perspectives, Issue: 17.2, 2018

Authors: Brown, Veenstra

Industry: Home Capital Group

Undergraduate Courses
Auditing/Assurance
Ethics in Accounting
Fraud Examination
Accounting Topics
Subsequent Events
Corporate Governance
Corporate Social Responsibility

Corporate Governance in the #metoo Era: A Compact, In-Class Case

Accounting Perspectives, Issue: 21.3, 2022

Authors: Sheehan, Charbonneau

Industry: Country Club

Undergraduate Courses
Capstone
Ethics in Accounting
Accounting Topics
Board of Directors
Employee Harassment
Governance

Midland Dairy Products: an Ethics Case

IMA Educational Case Journal, Issue: 10.2, 2017

Authors: Snyder, Emerson

Industry: Dairy

Undergraduate Courses
Auditing/Assurance
Capstone
Ethics in Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
MACCT/MSA Managerial Accounting
Accounting Topics
AICPA Code of Professional Conduct
IMA Statement of Ethical Professional Practice
Conflict of Interest
Ethical Decision Making
Ethics

First Day On the Job and Facing an Ethical Dilemma

IMA Educational Case Journal, Issue: 11.1, 2018

Authors: Lamberton

Industry: Controller

Undergraduate Courses
Ethics in Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Incentive Compensation
Ethics
Organizational Culture

Watson Water Technologies: Ethical Dilemma in the Workplace

IMA Educational Case Journal, Issue: 11.2, 2018

Authors: Bargerstock, Shi

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Corporate Code of Ethics
Ethics
FCPA

Higher Degrees of an Ethical Dilemma

IMA Educational Case Journal, Issue: 11.4, 2018

Authors: Rankin

Industry: Supply Company

Undergraduate Courses
Ethics in Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Conflict of Interest
Ethics

Sexting Has Many Costs

IMA Educational Case Journal, Issue: 11.4, 2018

Authors: Lindberg, Young, Sankara

Industry: Higher Education

Undergraduate Courses
Auditing/Assurance
Capstone
Cost/Managerial Accounting
Ethics in Accounting
Accounting Topics
Control Environment
Control Weaknesses
IMA Statement of Ethical Professional Practice
Digital Media
Embezzlement
Ethics
Pink Collar Crime

A Reporting Dilemma: Hiring Freeze Headcount

IMA Educational Case Journal, Issue: 12.2, 2019

Authors: Bettinghaus, Goldberg, Kessler

Industry: Manufacturing

Undergraduate Courses
Capstone
Ethics in Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Ethical Decision Making
Ethical Framework
Ethics

A Tale of Missing...parts

IMA Educational Case Journal, Issue: 12.3, 2019

Authors: Fessler

Industry: None

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Intro/Principles - Managerial Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Ethics

Troubled Waters: an Outsourced Ethical Dilemma

IMA Educational Case Journal, Issue: 13.2, 2020

Authors: Rankin, Driskill

Industry: Manufacturing

Undergraduate Courses
Capstone
Cost/Managerial Accounting
Ethics in Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Conflict of Interest
Ethical Decision Making
Ethics

A Cash Cow?

IMA Educational Case Journal, Issue: 13.4, 2020

Authors: Phipps

Industry: Dairy

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Intro/Principles - Managerial Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Product Cost
Profitability Analysis
Ethical Decision Making
Ethics

Small Businesses and Trust

IMA Educational Case Journal, Issue: 14.3, 2021

Authors: Rolling

Industry: Wholesale

Undergraduate Courses
Accounting Information Systems (AIS)
Capstone
Cost/Managerial Accounting
Ethics in Accounting
Fraud Examination
Intro/Principles - Financial Accounting
Intro/Principles - Managerial Accounting
Accounting Topics
Fraud
Cash Reconciliation
Embezzlement
Ethics

Ethics of Shifting Taxable Income: Substance Vs. Form

IMA Educational Case Journal, Issue: 14.3, 2021

Authors: Kessler, Danko

Industry: Manufacturing

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Transfer Pricing
Tax Loss Carryforwards
Tax Strategy
Transfer Pricing

NTW Co.: Recognizing and Solving Ethical Dilemmas

IMA Educational Case Journal, Issue: 14.4, 2021

Authors: Porter, Dexter

Industry: None

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Fraud Examination
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Fraud
IMA Statement of Ethical Professional Practice
Ethics
Whistleblowing

Ethical Awareness and Professional Responsibility: A Case of Funding Police Over Puppies

IMA Educational Case Journal, Issue: 14.4, 2021

Authors: Mcknight, Watson

Industry: Municipal Government

Undergraduate Courses
Auditing/Assurance
Cost/Managerial Accounting
Ethics in Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Ethics
Government Accounting

Disclosure Strategy: A Case of Ethics in Financial Reporting

IMA Educational Case Journal, Issue: 15.1, 2022

Authors: Lam, D'angelo

Industry: Logistics

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Accounting Topics
Financial Statement Disclosure
IMA Statement of Ethical Professional Practice
Earnings Announcement
Ethics

Dilemma At Ground Zero: Strategic Performance Measurement, Internal Controls, and Professional Ethics

IMA Educational Case Journal, Issue: 15.3, 2022

Authors: Stearns, Fore, Feltus

Industry: Coffee

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Graduate Courses
MACCT/MSA Managerial Accounting
Accounting Topics
Ethics
Fraud
Internal Controls
IMA Statement of Ethical Professional Practice
Performance Evaluation
Residual Income Measures
Return On Investment (roi)

Repairing the Joint Strike Fighter's Landing Gear - A Case Study On the Application of Learning Curve Theory and Ethics

IMA Educational Case Journal, Issue: 15.3, 2022

Authors: Christensen, Boneck, Wilford

Industry: Government Contractor

Undergraduate Courses
Capstone
Ethics in Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Ethical Decision Making
Ethics
Learning Curve Theory

The Failure of Luckin Coffee: the Ethics of Financial Fraud

IMA Educational Case Journal, Issue: 16.2, 2023

Authors: Wang, Liu, Mei, Lu

Industry: Coffee

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

Society Savings Bank: Small Enough To Indict

IMA Educational Case Journal, Issue: 16.4, 2023

Authors: Siriwardane, H, Meyers, Siriwardand, D

Industry: Financial Services

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Accounting Topics
IMA Statement of Ethical Professional Practice
Diversity
Ethics

Bribery Risk At Kundera Healthcare Supplies: an Ethical Dilemma

IMA Educational Case Journal, Issue: 16.4, 2023

Authors: Sanseverino, Michel

Industry: Healthcare

Undergraduate Courses
Cost/Managerial Accounting
Ethics in Accounting
Fraud Examination
Internal Audit
Accounting Topics
Fraud
Internal Controls
Flexible Budgeting
IMA Statement of Ethical Professional Practice
Bribery
Ethics