... 2019 price masking audit risk and materiality internal control corporate governance earnings management fraud triangle Declining oil prices, emergence of alternative energy sources such as solar and wind, and the 2008 global financial crisis wreaked havoc on Toshiba's growth strategy...

...Elizabeth V. Grace; Ashley Davis ABSTRACT This instructional case encourages analytical thinking about internal controls in both the operations and audit of a small, not-for-profit organization. Students examine a control environment characterized by unauthorized expenditures, lack...

... the embezzlement to continue. State regulators responded to the crisis with the passage of a series of fiscal reform legislation aimed at improving school district internal control through changes in school district governance, the procurement of independent auditing, and state agency oversight. The case explores...

...Denise Dickins; Rebecca G. Fay ABSTRACT Strong systems of internal control over financial reporting (ICFR) are critical to the production of reliable financial statements. Securities and Exchange Commission (SEC) regulations require that companies design, maintain, and regularly evaluate...