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Keywords: fraud
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Teaching Notes
Journal:
Teaching Notes
Teaching Notes (2025) 21 (4): 745–762.
Published: 09 June 2025
.... 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...
Teaching Notes
Journal:
Teaching Notes
Teaching Notes (2024) 20 (4): 947–962.
Published: 02 July 2024
...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...
Teaching Notes
Journal:
Teaching Notes
Teaching Notes 1–18.
Published: 24 April 2024
.... Technology Elizabeth Holmes Theranos blood testing fraud business ethics ethical issues stakeholder management technology medical laboratory industry Silicon Valley leadership deception start-ups unicorns industry disruption health care medical ethics gender issues To make...
Teaching Notes
Journal:
Teaching Notes
Teaching Notes (2024) 20 (3): 551–564.
Published: 01 April 2024
... 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...
Teaching Notes
Journal:
Teaching Notes
Teaching Notes (2020) 16 (4): 433–454.
Published: 02 October 2020
..., 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...
Teaching Notes
Journal:
Teaching Notes
Teaching Notes (2019) 15 (3): 171–180.
Published: 08 July 2019
...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...
Teaching Notes
Journal:
Teaching Notes
Teaching Notes 1–12.
Published: 01 January 2011
...Mussa J. Assad Subject area The subject areas for this case are auditing, fraud and investigations. It is also relevant for teaching aspects of corporate governance. Student level/applicability This case consolidates techniques and methodologies of special investigations and demonstrates...
