A Methodology for Developing a Case-Based Fraud Examination Course

• In Event: Reception with Effective Learning Strategies Displays

Abstract

It is well known that teaching cases are an effective tool to achieve student learning. Despite a rich and extensive existing case literature in the field of fraud and forensic accounting, a review of fraud syllabi reveals a surprisingly small number of faculty members incorporate cases into their course structures/outlines. Lipe (2006) surmised that a lack of an index to the available accounting education cases was an obstacle to instructors looking for cases relevant to specific courses and she created an index of accounting cases. Based on current results of a survey of educators about the attributes they deem important, we extend Lipe’s (2006) research by providing a more detailed classification of those cases along six attributes, thus providing a tool that faculty members can use to select the cases that would best fit their needs without having to read and review multiple cases.

Authors

• Sara Kern, Gonzaga University

• Patricia A Johnson, Canisius College

• Kevin Dow, University of Nottingham Ningbo China