...Constance M. Lehmann; Cynthia D. Heagy ABSTRACT This case is based on a series of actual events in a local homeowners' association (HOA). Instructors teaching fraud detection in their courses often use historical cases in which the “answer” to whether fraud has been committed is known. This case...

... by clicking the links in Appendix A. Editor's note: Accepted by Lori Holder-Webb. January 2015 December 2015 2017 professional skepticism analytical procedures auditing standards auditor liability Deloitte fraud detection Diamond Foods Auditors must approach...

... fraud prevention fraud detection red flags corporate governance SOX COSO Internal Control—Integrated Framework Carole Argo participated in the awarding of stock options at SafeNet and found herself in trouble. On one hand, it would appear that Carole Argo was simply following...

...) 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...