| |
| |
| |
| Fraud Cases: Violations of Accounting Principles | |
| |
| |
| |
| Waste Management: The Expense Recognition Principle | |
| |
| |
| |
| WorldCom: The Revenue Recognition Principle | |
| |
| |
| |
| Qwest: The Full Disclosure Principle | |
| |
| |
| |
| Sunbeam: The Revenue Recognition Principle | |
| |
| |
| |
| Waste Management: The Definition of an Asset | |
| |
| |
| |
| Enron: The Revenue Recognition Principle | |
| |
| |
| |
| WorldCom: The Expense Recognition Principle | |
| |
| |
| |
| Bernard L. Madoff Investment and Securities: Broker-Dealer Fraud | |
| |
| |
| |
| Qwest: The Revenue Recognition Principle | |
| |
| |
| |
| The Baptist Foundation of Arizona: The Conservatism Constraint | |
| |
| |
| |
| WorldCom: The Definition of an Asset | |
| |
| |
| |
| Bernard L. Madoff Investment and Securities: The Role of the Securities & Exchange Commission (SEC) | |
| |
| |
| |
| Ethics and Professional Responsibility Cases | |
| |
| |
| |
| Enron: Independence | |
| |
| |
| |
| Waste Management: Due Care | |
| |
| |
| |
| WorldCom: Professional Responsibility | |
| |
| |
| |
| Enron: Quality Assurance | |
| |
| |
| |
| Sunbeam: Due Care | |
| |
| |
| |
| Bernard L. Madoff Investment and Securities: A Focus on Auditors' and Accountants' Legal Liability | |
| |
| |
| |
| Enron: Audit Documentation | |
| |
| |
| |
| Fraud and Inherent Risk Assessment Cases | |
| |
| |
| |
| Enron: Understanding the Client's Business and Industry | |
| |
| |
| |
| The Baptist Foundation of Arizona: Related Party Transactions | |
| |
| |
| |
| WorldCom: Significant Business Acquisitions | |
| |
| |
| |
| Sunbeam: Incentives and Pressure to Commit Fraud | |
| |
| |
| |
| Qwest: Understanding the Client's Business and Industry | |
| |
| |
| |
| Bernard L. Madoff Investment and Securities: Understanding the Client's Business and Industry | |
| |
| |
| |
| Waste Management: Understanding the Client's Business and Industry | |
| |
| |
| |
| Internal Control Systems: Entity-Level Control Cases | |
| |
| |
| |
| Enron: The Control Environment | |
| |
| |
| |
| Waste Management: General Computing Controls | |
| |
| |
| |
| The Baptist Foundation of Arizona: The Whistleblower Hotline | |
| |
| |
| |
| WorldCom: The Internal Audit Function | |
| |
| |
| |
| Waste Management: Top-Side Adjusting Journal Entries | |
| |
| |
| |
| Internal Control Systems: Control Activity Cases | |
| |
| |
| |
| The Fund of Funds: Valuation of Investments | |
| |
| |
| |
| Enron: Presentation and Disclosure of Special Purpose Entities | |
| |
| |
| |
| Sunbeam: Completeness of the Restructuring Reserve | |
| |
| |
| |
| Qwest: Occurrence of Revenue | |
| |
| |
| |
| The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties | |
| |
| |
| |
| Waste Management: Valuation of Fixed Assets | |
| |
| |
| |
| Qwest: Occurrence of Revenue | |
| |
| |
| |
| Comprehensive Company Cases | |
| |
| |
| |
| Enron | |
| |
| |
| |
| Waste Management | |
| |
| |
| |
| WorldCom | |
| |
| |
| |
| Sunbeam | |
| |
| |
| |
| Qwest | |
| |
| |
| |
| The Baptist Foundation of Arizona | |
| |
| |
| |
| The Fund of Funds | |