Wayne Manufacturing: A teaching case on the detection of misappropriation of assets
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Authors
Lou Orchard
Jeff Decker
Tim Kizirian
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Type
Journal Article, Academic Journal
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Abstract
A teaching case intended for use in an undergraduate auditing or fraud examination class is presented. The case is intended to help develop students' skill at detecting and interpreting warning signs of the misappropriation of assets and of the fraudulent financial reporting that may accompany such misappropriation. The paper includes decision-guiding questions as well as teaching notes.