The Terrorism Financing Investigation Case: An Experiential Learning Exercise Free

We thank Dr. Susan O’Callaghan and Dr. John P. Walker for their invaluable contribution in initiating this scenario with the creator (the lead and corresponding author) at Pace University and Queens College–CUNY, respectively. We thank all the New York and New Jersey field office IRS special agents who participated to date and notably retired Special Agent Robert Glantz, New Jersey Field Office, for his dedication to managing this simulation after its inception. We thank the administration, staff, and volunteers at CUNY at John Jay College of Criminal Justice, Brooklyn College–CUNY, School of Professional Studies, and CUNY Central, who supported hosting the Terrorism Financing simulations during the research data collection phase. Faculty inquiries to run this scenario can be made with Joseph Foy at [email protected]. Joseph Foy is the corresponding author. The authors have no conflicts of interest.

Joseph Foy, The City University of New York, The School of Professional Studies, Online Business Programs, New York, NY, USA; Calvester Legister, The City University of New York, John Jay College of Criminal Justice, School of Public Management, Fraud Examination and Financial Forensic (FEFF), New York, NY, USA; Robert Warren, Radford University, Davis College of Business and Economics, Department of Accounting, Finance, and Information Systems, Radford, VA, USA; Frimette Kass-Shraibman, Brooklyn College–CUNY, Department of Accounting, Brooklyn, NY, USA; James A. DiGabriele, Montclair State University, Feliciano School of Business, Department of Accounting & Finance, Montclair, NJ, USA.

Editor’s note: Accepted by Richard A. Riley, under the Senior Editorship of Zabihollah Rezaee.