The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company. The case can be used to facilitate a discussion about what steps to take when fraud is suspected in an organization. The case study also aims to raises...
Financial reporting fraud undermines investor confidence and can destroy shareholder value. The impact of uncovering fraud often extends well beyond monetary losses and can lead to unwanted media attention, reputational risks, and can shake the confidence in the...
On April 24, 2013, a roundtable discussion was held on the subject of the “expectation gap.” The objective at the outset of this meeting was to bring together key players in the financial reporting supply chain to discuss different groups’ expectations of the roles of...
The Hollate Manufacturing Case Study examines a potential material fraud at a fictional manufacturing company to raise awareness of environments in which financial reporting fraud might flourish. The case study is accompanied by a discussion guide that provides a...
Corporate culture is the key for any company’s governance structure. If the culture is weak, then the likelihood of financial reporting fraud increases. This program gives actionable recommendations for what management, boards and audit committees, as well as internal...
Skepticism should be at the heart of every successful collaboration. In order to prevent fraud in the financial reporting chain, leading business organizations must hone the skill of skepticism at every level, all the way up to the boardroom.