This case is appropriate for use in a graduate- or advanced undergraduate-level auditing, managerial accounting, corporate governance, forensic accounting, or fraud examination course. Given the emphasis on decision making and critical thinking, the case is appropriate for use in any course with a fraud examination component. The case exposes students to decision making in an ethically ambiguous situation and requires them to be creative and take into consideration multiple factors while solving a problem of corporate corruption in a real company. It provides an opportunity for students to examine the impact of culture within an organization and country/society on corporate corruption. The case can be effectively performed as a group project. Case implementation requires approximately 90 minutes of class time.
It would be difficult for management to conduct the same corruption scheme in the U.S. given the following highlights of legislative and regulatory factors that impact corporate governance:
Student_Case: http://dx.doi.org/10.2308/jfar-51930tn.s01...
