... 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...

..., San Marcos, TX, USA. Supplemental material is available online, as linked in the text. Editor’s note: Accepted by Andrea M. Scheetz, under the Editorship of Zabihollah Rezaee. 28 01 2022 11 09 2022 25 10 2022 2023 asset misappropriation fraud examination...

...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...