Who's the BOSS? Analysis of a Fraud

Based on a real-world, public company, $30 million embezzlement and financial statement fraud, this case helps students to recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out-of-class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.