Original paper
Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination
Abstract
: This case, which is derived from an actual fraud occurrence, provides an opportunity for students to employ fraud theory and assess the three conditions generally present when fraud occurs, i.e., incentive, opportunity, and ability to rationalize. Specific applications include the major provisions of SAS No. 99 (American Institute of Certified Public Accountants [AICPA] 2002), e.g., professional skepticism, brainstorming, risk assessment, and...
Paper Details
Title
Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination
Published Date
Feb 1, 2011
Volume
26
Issue
1
Pages
201 - 217
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