Using AAERs in Financial Accounting Courses: A Case Study to Integrate Ethical and Technical Competencies
Barry Hettler,
Jennifer Sustersic Stevens
Abstract:Using the Securities and Exchange Commission’s Accounting and Auditing Enforcement Releases, this assignment builds critical thinking and ethical decision-making skills in a financial accounting setting. It requires students to analyze a real-world fraud from the perspective of an employee, manager, or executive (a “case participant”) involved in the accounting impropriety. The case features individual and group components that may be customized to fit the instructor’s needs. The individual component examines … Show more
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