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Keywords: fraud triangle
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Journal Articles
Issues in Accounting Education (2023) 38 (2): 107–123.
Published: 01 May 2023
... to perpetrate the fraud for many years. The purpose of this case is to provide a detailed example of an occupational fraud, exposing students to different theories explaining why people engage in fraud beyond the fraud triangle. While analyzing the case, students evaluate the fraud using common fraud theories...
Journal Articles
Issues in Accounting Education (2019) 34 (3): 41–57.
Published: 01 August 2019
... understanding of the economic conditions and risks under which a business operates? Requirement 2: The fraud at Toshiba was perpetrated by mid-level managers. How does the Association of Certified Fraud Examiners (ACFE) define the fraud triangle ( https://www.acfe.com/fraud-triangle.aspx )? Apply...
Journal Articles
Issues in Accounting Education (2019) 34 (2): 41–59.
Published: 01 May 2019
... association. Students learn about the activities and the people who are involved with the association. Through the examination of various documents, they identify any discrepancies between the association's accounting records and bank statements. Students apply the fraud triangle to gain a perspective...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2018) 33 (2): 19–34.
Published: 01 May 2018
... in Appendix B. Editor's note: Accepted by Valaria P. Vendrzyk. 3 2016 11 2017 2018 fraud risk factors fraud triangle brainstorming session fraud risk matrix AS 2401 SAS 99 It is important to note that as of September 2017, Tesla Motors has not been accused...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2017) 32 (1): 67–77.
Published: 01 February 2017
... suggestions that considerably improved the manuscript. Editor's note: Accepted by Lori Holder-Webb. October 2014 October 2015 2017 fraud fraud detection fraud triangle “red flags” risk assessment case studies COSO framework The EagleBranch subdivision opened...
Journal Articles
Issues in Accounting Education (2015) 30 (4): 353–372.
Published: 01 November 2015
... including the fraud triangle, fraud prevention, and red flags (fraud symptoms). Students analyze SafeNet to identify deficiencies and prevention methods, from the perspective of COSO's (2013) Internal Control—Integrated Framework's internal control objectives, components, and principles. Students...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2014) 29 (3): 443–458.
Published: 01 August 2014
... valuable feedback. Supplemental materials can be accessed by clicking the links in Appendix C. 2014 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...
Includes: Supplementary data