... articles which articulated additional concerns (Yoon, 2016a , 2016b , 2016c): Sean Andre can be contacted at: sandre@wcupa.edu © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Celadon Financial statement fraud Overstated assets Fraud...

...Anupam Mehta Theoretical basis This case is based on using the fraud triangle, theoretical aspects like rationalization and motivation for understanding the financial pressures and corporate greed lead to accounting fraud. Building on the corporate governance’s weakness, the case explores...

... students or graduate students taking a fraud or forensic accounting course, which is best introduced after professors cover Ponzi schemes and also these concepts: fraud triangle, fraud diamond and fraud red flags. Kevin Flynn can be contacted at: kflynn@wcupa.edu © Emerald Publishing Limited 2020...