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This case can be used in both undergraduate and graduate accounting courses to measure students’ learnings objectives related to ethics, globalization, written communications and critical thinking. It also enables students to get a better understanding of the importance of cultural differences and developments of auditing and accounting standards on the transparency of financial reporting. Throughout the analysis of this case, students in accounting, auditing and international accounting classes will gain the necessary critical thinking skills to better compete in the global market.
Kathleen Rankin, Morgan State University
Dina F El Mahdy, Morgan State University
Stephen E Rau, Duquesne University