J&S Publisher Problems: A Diagnostic Analytics Case Exploring Employee Expense Reimbursement

• In Event: Teaching Cases

Abstract

This case is designed to help students further understand employee reimbursement schemes by applying a variety of data analytic techniques within the audit process. This exercise takes students through a comprehensive data analytics cycle to determine the root cause of expense reimbursement increases, a common type of occupational fraud, at a regional textbook company. The ability to leverage data analytics and possess technological agility to address business questions is an important skillset. This exercise can be used in accounting information systems, auditing, forensic accounting, or data analytic courses. The suggested data analytic methodology provided to instructors is based on implementation in Excel, the most commonly utilized software, also incorporated into the CPA exam in 2018. However, a variety of data analytic platforms can be used to complete the requirements of this case, including Tableau, ACL, IDEA, and Power BI, based on the instructor’s preference and course focus.

Authors

• Trevor Shonhiwa, Truman State University

• Jamie Hoelscher, Southern Illinois University - Edwardsville