调查三县汽车欺诈：一个案例研究

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2025-02-12 DOI:10.1016/j.jaccedu.2025.100954

Dennis M. O’Reilly , John T. Reisch , Patricia Cale

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引用次数: 0

摘要

这个简短的案例要求学生对一家小企业的损益表进行欺诈风险评估和分析。然后用它来确定欺诈是否可能发生，以及预测的标准是否已经满足。学生将学习监考的法医技术，并使用监考的结果来估计企业可能发生的欺诈损失的金额。案例背景是一家单一所有者的汽车修理厂，大多数学生都对这种类型的企业有所熟悉。作为最后一步，学生们被要求推荐能够防止或发现欺诈的内部控制政策。这种情况适用于欺诈课程以及包含欺诈成分的审计课程。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Investigating fraud at Tri-County Auto: A case study

This short case requires students to conduct a fraud risk assessment and an analysis of an income statement for a small business. This is then used to determine whether a fraud may be occurring and whether criteria for predication has been met. Students will learn about the forensic technique of invigilation and use the results of an invigilation to estimate the amount of losses from fraud that may have occurred at the business. The case setting is a single-owner automotive repair facility, a type of business with which most students have some familiarity. As a final step, students are asked to recommend internal control policies that can prevent or detect fraud. This case is appropriate for fraud courses as well as auditing courses that include a fraud component.

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.