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Fraud

Please note: This item is from our archives and was published in 2003. It is provided for historical reference. The content may be out of date and links may no longer function.

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The AICPA publishes a series of actual case studies involving poor judgment or illegal accounting practices. In them, managers face a variety of ethical dilemmas. The cases cover accounting and auditing, as well as professional ethics, corporate leadership and regulatory, legal and financial analysis. The series, which the AICPA developed to teach and inspire businesspeople to identify and prevent fraud, is available free at http://antifraud.aicpa.org/Resources/Tools+and+Aids/Case+Studies/ Ethics+and+Fraud+in+Business+Cases+and+Commentary.htm .