...Connie L. O’Brien; Donald I. Buzinkai ABSTRACT Designed to be used in undergraduate or master’s level courses in auditing or forensic accounting, this case asks students to evaluate a private construction company’s financial information to determine if fraud has occurred. Through this evaluation...

...Julia Y. Davidyan; Brian W. Huels; Jodi L. Gissel ABSTRACT A plethora of research exists relating to active student learning, engagement, and pedagogical best practices. Unfortunately, related to auditing and forensic accounting, there are not many classroom activities aligning the aforementioned...

... the dispute, Mr. Jones filed a lawsuit against Gladstone for damages, denying the allegation that he had a financial motive to burn down his home. You will act as a team of forensic accountants, hired by either Mr. Jones or Gladstone, to present evidence on Mr. Jones' financial condition at the time...

...Jeffrey J. Quirin; David O'Bryan ABSTRACT This case is designed for use in a forensic accounting curriculum at the undergraduate or graduate level. The case contains no allegations of fraud. Rather, it illustrates the subset of forensic accounting referred to as litigation advisory services...

... Examiners (ACFE). The class provides an opportunity for students to utilize their accounting expertise for the benefit of the community while developing an understanding of forensic accounting. At the same time, the course addresses, in some small measure, the injustice arising from the inability of victims...

...) benefited from the crime. fraud detection forensic accounting problem-based learning fraud triangle red flags of fraud brainstorming Grand Teton Candy Company (GTCC), founded by Elsie Driggs in 1983, is a boutique candy company located in Idaho's Teton Valley. ¹ Elsie began...

...Jeffrey J. Quirin; David W. O'Bryan ABSTRACT This case is designed for an introductory fraud examination or forensic accounting course. It is based upon an actual case that was investigated by the lead author while working as a forensic accountant. The case provides students with an opportunity...

...James A. DiGabriele ABSTRACT This paper illustrates a teaching case study for use in a forensic accounting course. The case study requires students to prepare and/or present their findings for the valuation of lost profits in the framework of a business interruption. Readers obtain requisite...

... of Law Enforcement identified 36 different transactions involving the diversion of nearly 2,500 computers, with a conservative estimated total loss to the company of $637,000. Students are also exposed to the importance of internal controls, red flags, the fraud triangle, and forensic accounting...