This case explores the embezzlement of over $650,000 by Jerimiah Williams, a former controller for Derby Construction. Driven by a desire to support a music venture and community-oriented nonprofit following the deaths of his brother and cousin, Williams rationalized his actions as morally justified, likening himself to a modern-day Robin Hood. The case presents students with a deep look into the perpetrator’s mindset, emphasizing the rationalization element of the fraud triangle. It enables students to apply psychological theories such as the halo effect, social identity, and motivated reasoning to understand how Williams justified his crimes. This case is suitable for courses in auditing, forensic accounting, and white-collar crime.

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