One of the most important steps in facilitating a successful adoption of this case study is helping students select an acceptable Accounting and Auditing Enforcement Release (AAER). To this end, instructors may wish to utilize, and consider providing to students, the brief checklist in Exhibit 1 to aid in the identification of an AAER appropriate for this case study.

If desired, instructors may require a completed checklist to accompany group submissions. An instructor may choose to approve an AAER, even if a group’s checklist features one or more “no” responses, although groups can be encouraged to provide more information to justify their proposal of the AAER. Please note that these criteria are only examples of those that tend to point groups toward appropriate AAERs in the authors’ experience; adopting instructors are free to modify, add, or remove requirements as they see fit.

We next choose to highlight a sample AAER...

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