... forum completed by accounting students in the “Fraud Examination” course at a public university in the United States. Adapting to the framework of experiential learning theory, we assessed students’ performance using a rubric based on five learning objectives over three semesters from Spring 2020...

... the Partender app and POS system. The income statement for the three months of Jackson’s fraud examination is provided in Appendix B . After completing the three-month-long fraud examination, Jackson was ready to give a report to Martin and Angela Wilson. He had hoped that time frame would have been enough...

...Richard G. Brody; F. Todd DeZoort; Gaurav Gupta; Michael Bret Hood ABSTRACT This paper evaluates the effects that cognitive bias can have on fraud examiner judgment and decision-making. We draw on extant literature in accounting, auditing, and psychology to describe 11 specific biases that can...

... or advanced course in fraud examination or forensic accounting. Students are placed in the hypothetical role of a person beginning a job as a bankruptcy auditor with the United States Trustee Program. The bankruptcy auditor must utilize two consecutive years of tax returns to determine the primary sources...