... of the Securities and Exchange Commission (SEC) when one of their subordinates was charged with insider trading. The SEC alleged that the Brooks brothers had failed to establish proper control procedures to prevent their subordinates from improperly using material non-public information obtained from their clients...

... operating losses, issuance of preferred stock and proposed acquisitions by another investor company relative to its materiality, and potential impairment of Graeber Companies' equity-owned investment. The case study requires a determination of materiality of the equity investment and introduces students...