...Michael C. Knapp; Carol A. Knapp ABSTRACT: This instructional case focuses on an accounting and financial reporting fraud involving DHB Industries, Inc., the nation's largest manufacturer of bullet-resistant vests. Three executives of this Securities and Exchange Commission (SEC) registrant...

...Huong Ngo Higgins ABSTRACT This case provides an opportunity to discuss principles of internal control, the process by which an entity's board of directors, management, and other personnel provide reasonable assurance that fraud and theft are prevented and detected. The case also facilitates...

... in the September 11, 2001 disaster. Fortress Re had engaged in deceptive financial reporting, misleading its business partners to believe they were protected in the event of catastrophic loss. The events on 9/11 led to the discovery of this fraud, resulting in multiple lawsuits against Fortress Re, its owners...

...Jack Dorminey; A. Scott Fleming; Mary-Jo Kranacher; Richard A. Riley, Jr. ABSTRACT This paper revisits the Fraud Triangle, highlighting recent findings and contemporary thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting instruction and research...