Business Ethics


Kerr Award
Center for ICR


Accounting Mini-Cases

A table of synopses is here.

= Link to Case Study   = Link to Teaching Notes

1. Rusty and Dusty Slow Movers (Asset valuation/write downs)
2. Conflicting Clients (Auditing--confidentiality, misrepresentation of fact)
3. Bidding on an Audit Engagement Proposal (Client/engagement acceptance)
4. Irrevocable Election (Client services)
5. Don't Play Games! (Fraud; financial reporting systems) 
6. Psych Me Out (Leadership--Communication, power, motivation) 
7. Uncharged Hours (Performance appraisal) 
8. Booking the Budget (Revenue recognition) 
9. Damage Expense (Internal control) 
10. Cash in Hand (Revenue recognition/misrepresentation of fact by client) 
11. The Right Data (Variance reporting) 

12. Browning’s Budget (Budgeting/forecasting/standard setting) 
13. Survive the Year (Asset valuation/write-downs) 
14. ZZ Cinema (Internal control--Segregation of duties) 
15. Truth or Consequence (Internal reporting) 
16. Whatever Happened to All Those Credit Slips? (Violations of internal control) 
17. Ignore the Error? (Auditing/materiality)
18. Apel Manufacturing (Accounting for Leases) 
19. Filling the Pool (Government--cost allocation on government contracts) 
20. Independence (Confidentiality of information)
21. Plant Automation (Capital Budgeting)
22. Recycling Equipment (ROI/residual income)
23. Budgetary Slack  (Budgeting/standards setting)
24. To Go or Not To Go (Staffing/training and development)
25. Family Plans (Staffing)