... acknowledge the editor, the anonymous associate editor, and the two anonymous reviewers for their constructive comments. 2013 auditor changes fraud internal control over financial reporting materiality related-party transactions You can't make up a story like this. —Andrew Cohen...

... 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...