ABSTRACT
In this case, students develop their understanding of how occupational fraud is committed and detected. They also learn about the traits of victim organizations and characteristics of fraud perpetrators. The students develop their understanding of occupational fraud by applying concepts in the most recent edition of the Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (ACFE 2012, hereafter referred to as the Report) to two daytime television talk show episodes in which the hosts (Montel Williams and Dr. Phil) interview individuals convicted of occupational fraud.
The results of data collected reflect that students completing the case significantly increased their knowledge about how occupational fraud is committed and detected. Students also significantly increased their knowledge of traits of victim organizations and characteristics of fraud perpetrators. Students reported it was a valuable educational experience to apply knowledge gained to two real situations as documented on daytime television talk show episodes. They also enjoyed the case and thought they would benefit from more cases like this one.
