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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

A Case Study of Fraud Concerns At a Homeowners' Association

Issues in Accounting Education, Issue: 32.1, 2017

Authors: Lehmann, Heagy

Industry: Homeowners Association

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
COSO
Fraud
Fraud Detection
Fraud Triangle
Red Flag
Risk Assessment

Tempest in a K-Cup: Red Flags On Green Mountain

Issues in Accounting Education, Issue: 32.1, 2017

Authors: Caplan, Dutta, Marcinko

Industry: Green Mountain Coffee

Undergraduate Courses
Capstone
Financial Statement Analysis
Fraud Examination
Intermediate Accounting
Accounting Topics
Financial Statement Analysis
Financial Statement Disclosure
Short-Selling

Diamond Foods, Inc.: A Comprehensive Case in Financial Auditing

Issues in Accounting Education, Issue: 32.1, 2017

Authors: Gujarathi

Industry: Diamond Foods

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
AICPA Professional Standards
Analytical Prodecures
Auditor Liability
Fraud Detection
Skepticism

Arson Or Accident: A Forensic Accounting Case Requiring Critical Thinking and Expert Communication

Issues in Accounting Education, Issue: 32.1, 2017

Authors: Durtschi, Rufus

Industry: Insurance

Undergraduate Courses
Capstone
Fraud Examination
Graduate Courses
MBA Financial Accounting
Accounting Topics
Forensic Accounting
Evidence
Mock Trial

The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight

Issues in Accounting Education, Issue: 32.4, 2017

Authors: Elder, Yebba

Industry: School District

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Auditor Regulation
Auditor Rotation
Fraud
Internal Controls

Two Short Case Studies in Staff Auditor and Student Ethical Decision Making

Issues in Accounting Education, Issue: 33.1, 2018

Authors: Cheng, Flasher

Industry: Auditing

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

Embezzlement At the Grandview Community Recreation Association

Issues in Accounting Education, Issue: 34.2, 2019

Authors: Matson, Chui

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
COSO
Embezzlement
Fraud
Fraud Triangle

Wrecksall Drug Company

Issues in Accounting Education, Issue: 34.4, 2019

Authors: Schaefer, Prewett, Wengler

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraud Examination
Data Analytics

Electronic Discovery (ediscovery): Performing the Early Stages of the Enron Investigation

Issues in Accounting Education, Issue: 35.1, 2020

Authors: Fay, Negangard

Industry: Enron

Undergraduate Courses
Auditing/Assurance
Capstone
Data Analytics
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Fraud
Fraudulent Financial Reporting
Ediscovery
Electronic Discovery Reference Model

Learning From Ethical Violations in Public Accounting: A South African Audit Scandal and a Firm's Transformation

Issues in Accounting Education, Issue: 35.2, 2020

Authors: Holtzblatt, Tschakert, Foltin

Industry: Public Accounting

Undergraduate Courses
Auditing/Assurance
Fraud Examination
International Accounting
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Independence
Skepticism
Corporate Governance
Corruption

Put Your Best Text Forward: Introducing Textual Analysis Into the Accounting Classroom

Issues in Accounting Education, Issue: 37.1, 2022

Authors: Fisher, Hughes, Janvrin

Industry: None

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Data Analytics
Financial Statement Analysis
Fraud Examination
Accounting Topics
Fraud Examination
Data Analytics
Text Mining
Textual Analysis

The Fyre Fraud: A Case Exploring the Dark Triad Personality

Issues in Accounting Education, Issue: 37.3, 2022

Authors: Hess

Industry: Fyre Festival

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

Bad Days At New Day Products

Issues in Accounting Education, Issue: 37.4, 2022

Authors: Picard, Burger, Kraut

Industry: Not-For-Profit

Undergraduate Courses
Auditing/Assurance
Capstone
Fraud Examination
Internal Audit
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Embezzlement
Fraud
Internal Controls
Separation of Duties
Board of Directors

Two Truths and a Lie: Introduction To Deception Detection

Issues in Accounting Education, Issue: 38.2, 2023

Authors: Gissel, Huels, Davidyan

Industry: None

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

Stealing Students’ Lunch Money For a First-Class Lifestyle: A Case Study On Fraud in Education

Issues in Accounting Education, Issue: 38.2, 2023

Authors: Williams, Eutsler, L. Eutsler

Industry: School District

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

The Ex-Files, A Payroll Teaching Case

Issues in Accounting Education, Issue: 38.3, 2023

Authors: O'brien, Buzinkai

Industry: Construction

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Control Risk
Evidence
Forensic Accounting
Fraud Examination
Payroll Cycle

Mystery, Inc.: A Big Data Case

Journal of Accounting Education, Issue: 38, 2017

Authors: Wright, Enget, Saucedo

Industry: Manufacturing

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

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

Journal of Accounting Education, Issue: 38, 2017

Authors: Fay, Negangard

Industry: Auditing

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

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

Linking Data Analytics To Real-World Business Issues: the Power of the Pivot Table

Journal of Accounting Education, Issue: 57, 2021

Authors: Domino, Schrag, Webinger, Troy

Industry: Manufacturing

Undergraduate Courses
Accounting Information Systems (AIS)
Data Analytics
Fraud Examination
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Big Data
Data Analytics
Data Visualization
Pivot Tables

Balboa Security V. M&m Systems: Forensic Accounting For Determining Commercial Damages

Journal of Accounting Education, Issue: 58, 2022

Authors: Cooper, Kawada

Industry: Home Security

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Forensic Accounting
Damages
Litigation Support

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

An Introductory Audit Data Analytics Case Study: Using Microsoft Power BI and Benford’s Law To Detect Accounting Irregularities

Journal of Accounting Education, Issue: 64, 2023

Authors: Schwebke, Goldwater, Nickell

Industry: Higher Education

Undergraduate Courses
Accounting Information Systems (AIS)
Auditing/Assurance
Data Analytics
Fraud Examination
Graduate Courses
MACCT/MSA AIS
Accounting Topics
Audit Analytics
Audit Software
Bedford's Law
Big Data
Data Analytics
Data Visualization

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

Krazy Kimmy's: A Case in Fraud Examination

Accounting Perspectives, Issue: 18.1, 2019

Authors: Weingartner

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Ethics
Internal Controls
Red Flag

Castries Merchandising Inc.

Accounting Perspectives, Issue: 18.4, 2019

Authors: Kalesnikoff, Hernik

Industry: Retail

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Accounting Topics
Assurance
Ethics
Fraud
Red Flag
Earnings Management

Jack's Sports Bar

Accounting Perspectives, Issue: 19.1, 2020

Authors: Kalesnikoff

Industry: Restaurant

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Control Weaknesses
Ethics
Fraud
Red Flag

The Theater's Backstage: When Numbers Serve the Show—a Case Study On Livent (part 1)

Accounting Perspectives, Issue: 21.3, 2022

Authors: Malo, Courtois

Industry: Entertainment

Undergraduate Courses
Auditing/Assurance
Fraud Examination
Graduate Courses
MACCT/MSA Auditing/Assurance
Accounting Topics
Audit Planning
Control Weaknesses
Fraud
Independence
Materiality
Risk Assessment
Skepticism

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

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

Data Analytical Tools Aid in Revealing Fraud

IMA Educational Case Journal, Issue: 16.1, 2023

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

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

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

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

Issues in Accounting Education, Issue: 39.1, 2024

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