.... All sources are cited. Case overview/synopsis This case involves an assumed fraud perpetrated by the C-suite members of Celadon Group, Inc. – formerly one of the largest trucking companies in North America. By 2016, the value of Celadon’s truck inventory significantly decreased in value. Instead...

...Deborah Goodner Combs; Lucas M. Dille Research methodology The case uses primary source documents, such as the court cases brought forth by the SEC and US District Attorney, for the specifics about the fraud and secondary sources for further background information about the town and industry...

... to question 5. Case overview/synopsis This case is based on the three financial statement restatements that Weatherford International Ltd. made over an approximately 18-month period. The restatements were due to a fraud committed by manipulating the income tax accrual in the financial statements...

..., which involves a court-initiated clawback process: taking back payouts to investors or charities to redistribute the funds to other fraud victims who did not receive their fair payout. Students apply theory learned in an upper-level fraud or forensic accounting course. Finally, the case addresses...

...Jillian Alderman Theoretical basis The fraud diamond theory, the COSO framework on internal control and theories of ethical leadership and ethical decision making are applied. Research methodology The details of this case were compiled using publicly available information, including court...