Who's the BOSS? Analysis of a Fraud

Based on a real-world, public company, $30 million embezzlement and financial statement fraud, this case helps students to recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement...

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Bibliographic Details
Published in:Journal of forensic accounting research 2021-12, Vol.6 (1), p.252-261
Main Author: Taylor, Eileen Z.
Format: Article
Language:English
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Summary:Based on a real-world, public company, $30 million embezzlement and financial statement fraud, this case helps students to recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out-of-class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.
ISSN:2380-2138
2380-2138
DOI:10.2308/JFAR-2020-022