A Real-World ERP Pre-Implementation Case for the Classroom

This article presents the results of an empirical evaluation of the use of a real-world case study, based on an actual Big Four consulting engagement, to teach information systems and accounting courses. While alternative approaches for adopting the case are suggested, we used the case study in an undergraduate case competition judged by Big Four partners to enhance realism. Students, working in teams, assumed the role of consultants and defended their recommendations involving the assessment of key business process controls within the final phase of ERP implementation. In this process, students are expected to benefit by understanding the relationship between information systems and accounting in an ERP implementation project; learning to work more effectively in teams; and improving analytical, oral, and written communication skills. Evaluation of the use of the case study in an undergraduate case competition, judged by Big Four partners, shows that the students generally agreed that they had attained these benefits. The actual case materials, questions with suggested solutions, case competition rules and procedures, judges’ assessment form, and the winning team’s written report and PowerPoint presentation slides are provided

A Ransomware Case for Use in the Classroom

Given the global growth in ransomware attacks, employees need to understand the risks of ransomware and how to protect against it. This paper presents a teaching case based on an actual ransomware attack on a hospital that undergraduate or graduate course can use to teach students. The case introduces students to Wildcat Hospital, a fictitious 450-bed acute-care facility in a suburban location in the Northeastern United States. A ransomware attack hit Wildcat Hospital as the workday began. Malware infected the hospital\u27s computers and demanded one bitcoin, a virtual currency that affords anonymity, as ransom to restore functionality of the information systems. The chief executive officer and the chief information officer led the organizational response to the attack. We include links to two videos, a demo of a Locky ransomware attack in action, and a National Broadcasting Company (NBC) TV network news report about a similar ransomware incident at another hospital (Hollywood Presbyterian Medical Center in California) to engage students

Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage?

Audit firms use information technology (IT) to improve audit quality, effectiveness, and efficiency. While audit IT has evolved over the past decade, limited guidance is available to assist practitioners in determining how IT can be used. Our research objectives are fourfold. First, we examine to what extent auditors use and assess the perceived importance of IT in their audits. Second, we look at different-sized firms to determine whether IT adoption and implementation decisions differ by firm size. Third, we investigate changes in auditors\u27 use and perceived importance of IT over the past decade. Fourth, we examine whether IT has impacted the communication modes used by auditors when reviewing workpapers and fraud brainstorming. Overall, Big 4 auditors were not significantly more likely to use IT than non-Big 4 auditors, suggesting that the dominance of the Big 4 firms\u27 use of IT has lessened. In fact, there are a few applications where non-Big 4 auditors appear to have taken the lead. In addition, our findings indicate that auditors have increased the use of all the IT applications we examined ten years ago. However, we find evidence that auditors may prefer to use even more IT in their audits than they are currently using