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| Fraud Cases: Violations of Generally Accepted Accounting Principles (GAAP) | |
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| Waste Management: The Matching Principle | |
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| WorldCom: The Revenue Recognition Principle | |
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| Qwest: The Full Disclosure Principle | |
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| Sunbeam: The Revenue Recognition Principle | |
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| Waste Management: The Definition of an Asset | |
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| Enron: The Revenue Recognition Principle | |
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| WorldCom: The Matching Principle | |
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| The Fund of Funds: The Conservatism Constraint | |
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| Qwest: The Revenue Recognition Principle | |
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| The Baptist Foundation of Arizona: The Conservatism Constraint | |
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| Ethics and Professional Responsibility Cases | |
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| Enron: Independence | |
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| Waste Management: Due Professional Care | |
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| WorldCom: Professional Responsibility | |
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| Enron: Quality Assurance | |
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| Sunbeam: Due Professional Care | |
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| The Fund of Funds: Independence | |
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| Fraud and Inherent Risk Assessment Cases | |
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| Enron: Understanding the Client's Business and Industry | |
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| The Baptist Foundation of Arizona: Related Party Transactions | |
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| WorldCom: Significant Business Acquisitions | |
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| Sunbeam: Incentives and Pressure to Commit Fraud | |
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| Qwest: Understanding the Client's Business and Industry | |
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| The Fund of Funds: Related Party Transactions | |
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| Waste Management: Understanding the Client's Business and Industry | |
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| Internal Control Systems: Entity-Level Control Cases | |
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| Enron: The Control Environment | |
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| Waste Management: Information Technology General Controls | |
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| The Baptist Foundation of Arizona: The Whistleblower Hotline | |
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| WorldCom: The Internal Audit Function | |
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| Waste Management: Top-Side Adjusting Journal Entries | |
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| Internal Control Systems: Control Activity Cases | |
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| The Fund of Funds: Valuation of Investments | |
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| Enron: Presentation and Disclosure of Special Purpose Entities | |
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| Sunbeam: Completeness of the Restructuring Reserve | |
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| Qwest: Occurrence of Revenue | |
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| The Baptist Foundation of Arizona: Presentation and Disclosure of Related Parties | |
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| Waste Management: Valuation of Fixed Assets | |
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| Qwest: Occurrence of Revenue | |
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| Company Cases | |
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| Enron | |
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| Waste Management | |
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| WorldCom | |
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| Sunbeam | |
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| Qwest | |
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| The Baptist Foundation of Arizona | |
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| The Fund of Funds | |