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Krazy Kimmy's: A Case in Fraud Examination
Author(s) -
Weingartner Shawna
Publication year - 2019
Publication title -
accounting perspectives
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.238
H-Index - 17
eISSN - 1911-3838
pISSN - 1911-382X
DOI - 10.1111/1911-3838.12194
Subject(s) - flexibility (engineering) , plan (archaeology) , class (philosophy) , identification (biology) , computer science , mathematics education , hacker , work (physics) , case teaching , flag (linear algebra) , teaching method , computer security , psychology , artificial intelligence , management , engineering , mathematics , mechanical engineering , botany , archaeology , biology , pure mathematics , economics , history , algebra over a field
This two‐part case allows for maximum student engagement through preparation, in‐class discussion, and through a Part B case that is part of the Teaching Note. Through this case, students work to identify possible fraud schemes, plan an investigation, and perform horizontal analysis calculations. Students will learn about the concept of ethical hacking, red flag identification, internal control weaknesses, and investigation considerations for fraud schemes. Further, in‐class planning for next steps and investigation can occur, providing an opportunity for group work and in‐depth learning. This case offers flexibility for instructors in that it can be covered over one class or multiple classes, or can be assigned as an independent or group assignment. This teaching note provides an overview of the case along with guidance for teaching this case.