Video Planet: A teaching case on the detection of fraudulent financial reporting
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Authors
Jeffrey Decker
Tim Kizirian
Lou Orchard
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Journal Article, Academic Journal
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Abstract
This paper presents a teaching case intended for use in an undergraduate auditing or fraud class. Readers encounter an audit client, Video Planet Inc., which exhibits many of the symptoms of companies that have been found to engage in fraudulent financial reporting. The case is intended to develop students' skills at detecting and interpreting warning signs of fraudulent financial reporting. The paper includes decision-guiding questions and teaching notes.