... or give masks to a patient. The COVID-19 pandemic added incentives to health care providers and increased opportunities for asset misappropriations. We found the patient’s need for the PPE influenced the fraudster’s decision to misappropriate masks from the hospital to give them free of charge...

...Randall F. Young; Carolyn T. Conn; Billy E. Brewster ABSTRACT This case utilizes a fictional bar to engage students in using accounting information to detect and monitor for asset misappropriation by employees. Students are given background information about Martin’s Lounge and a task...

.... Generate evidence-based hypotheses about employee embezzlement and financial statement fraud. financial statement fraud embezzlement asset misappropriation fraud triangle internal control Headquartered in Florin, WI, BOSS Corporation was one of the leading manufacturers of consumer...

... into three broad types: asset misappropriation, corruption, and financial statement fraud. We focus only on the first two (i.e., asset misappropriation and corruption) for two reasons. First, financial statement fraud is relatively rare, making up no more than 10 percent of the total number of fraud cases...

... Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA. Editor's note: Accepted by Zabihollah Rezaee. 7 2020 1 2021 2021 nonprofit public charities IRS Form 990 asset misappropriation diversion fraud threat of detection...