... 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...

..., Department of Accounting, Raleigh, NC, USA. Editor's note: Accepted by Zabihollah Rezaee. 7 2020 6 2021 2021 financial statement fraud embezzlement asset misappropriation fraud triangle internal control Some students realized the benefits of financial analysis...

... Illinois University, College of Business, DeKalb, IL, USA; Jonathan Pinto, Imperial College London, Business School, London, U.K. Editor's note: Accepted by Cindy Durtschi. 1 9 2020 1 3 2021 2021 occupational fraud magnitude asset misappropriation corruption national...

... 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...