Case Studies In Forensic Accounting and Fraud Auditing

2nd Edition

Level One: Transmittal of information, concepts, frameworks, tools, and techniques.

Level Two: Development of capabilities with respect to analysis, critical thinking/judgment, decision-making, and execution.

Level Three: Development of values, self-awareness, leadership, temperament, and capacity for on-going learning.

Case Studies in Forensic Accounting and Fraud Auditing is authored by three distinguished professors of accounting who bring a wealth of both teaching and real-world experience to the text materials.

Case Studies in Forensic Accounting and Fraud Auditing will reach these three levels of learning by bringing together in a single volume a number of short, medium and longer case studies covering the broad approach to forensic and investigative accounting. These cases have been prepared by a variety of academic and practitioner authors. This book can be used as a supplement to any of the forensic accounting or fraud examination textbooks on the market. Or it could be used as a stand-alone text by an instructor who has extensive power point slides or prefers not to use a textbook. Auditing professors should find these cases to be helpful in an auditing or ethics class.

The use of case studies is a form of the scenario principle. A "scenario" presents information using characters performing activities in a specialized setting. Previous research indicates that applications of the scenario principle enhances students communication and interpersonal skills, stimulates students' creativity, and enables instructors to improve their teaching performance. These benefits are due to the fact that students are either reading about or portraying characters interacting, formulating solutions to dilemmas, putting textbook information into practice and, hopefully, enjoying the process.