Playing the Ponies: A $5 Million Embezzlement Case

Autor/inn/en	Howe, Martha A.; Malgwi, Charles A.
Titel	Playing the Ponies: A $5 Million Embezzlement Case
Quelle	In: Journal of Education for Business, 82 (2006) 1, S.27-33 (7 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0883-2323
DOI	10.3200/JOEB.82.1.27-33
Schlagwörter	Deception; Antisocial Behavior; Crime; Justice; Accounting; Case Studies; Institutional Characteristics; Prevention; Audits (Verification); Investigations; Sentences; Correctional Institutions; Trusts (Financial); Industrial Psychology; Inspection; Quality Control; Criminal Law; Ethical Instruction + Suchen Sie Ihr Suchwort? Täuschung; Crimes; Delict; Delicts; Delikt; Gerechtigkeit; Abrechnung; Buchführung; Buchhaltung; Case study; Fallstudie; Case Study; Prävention; Vorbeugung; Untersuchung; Sentence analysis; Satzanalyse; Jugendstrafvollzug; Konzern; Betriebspsychologie; Industriepsychologie; Prüfverfahren; Qualitätskontrolle; Strafrecht; Ethics instruction; Teaching of ethics; Ethikunterricht
Abstract	Fraud is a pervasive problem, and educating future business leaders, managers, and auditors about fraud is one way to attack the problem. This instructional fraud case chronicles the actual details surrounding a major embezzlement at a regional high school (RHS) that culminated in long federal and state prison sentences for the school's treasurer. Names have been changed, but otherwise the case is factual. This case can be used in an auditing class or a fraud examination class to help students understand the dynamics of financial fraud, including identifying (a) the elements of the fraud triangle and the red flags and internal control weaknesses that existed in this situation, (b) the steps that could have prevented the fraud, (c) the auditing issues related to the fraud, (d) the investigation process, and (e) the resolution of fraud through the justice system. Discussion relating the case to these learning objectives is included. A Case Study is appended. (Author).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10