Something Was Rotten At Garden Fresh: Tax Evasion And Accounting Fraud At A Produce Wholesaler

Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds.  Based on an actual case, we present a situation where the owner of a wholesale produce business, Garden Fresh, adjusted accounting records to evade taxes.  Changes in the produce industry were threatening Garden Fresh’s business, and the owner used funds generated from the tax-evasion fraud to support purchases from the company’s buyers.  In the end, the fraud and business could not be sustained, and Garden Fresh failed.  An important learning objective of the case is to illustrate how journal entries can be used to conceal a fraud, and how understanding accounting is essential for uncovering some frauds.  The Garden Fresh case has been used in an undergraduate auditing class, and assessment results indicate that the case is effective for meeting identified learning objectives.  The case would also be appropriate for use in taxation, fraud examination, forensic accounting, and small business courses at both the undergraduate and graduate levels

Accounting education literature review (2017)

This review of the accounting education literature includes 103 articles published during 2017 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education: Teaching and Curriculum Innovations, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. We update 12 prior accounting education literature reviews by organizing and summarizing contributions to the accounting education literature made during 2017. Articles are categorized into five sections corresponding to traditional knowledge bases: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Research rigor of the empirical articles is discussed and critiqued. Suggestions for research in all areas are presented. Articles classified as instructional resources and cases published in the same six journals during 2017 are listed in appendices categorized by the relevant content area

Auditing Symposium IX: Proceedings of the 1988 Touche Ross/University of Kansas Symposium on Auditing Problems

Auditor evidential planning judgments / Arnold Wright, Theodore J. Mock; Discussant\u27s response to Auditor evidential planning judgments / Robert H. Temkin; Relative importance of auditing to the accounting profession: Is auditing a profit center? / Norman R. Walker, Michael D. Doll; Using and evaluating audit decision aids / Robert H. Ashton, John J. Willingham; Discussant\u27s response to The relative importance of auditing to the accounting profession: Is auditing a profit center? / Zoe-Vonna Palmrose; Accounting standards and professional ethics / Arthur R. Wyatt; Discussant\u27s response to Using and evaluating audit decision aids / Stephen J. Aldersley; Audit theory paradigms / Jack C. Robertson; Discussant\u27s response to Audit theory paradigms / Donald L. Neebes; Why the auditing standards on evaluating internal control needed to be replaced / Jerry D. Sullivan; Discussant\u27s response to Why the auditing standards on evaluating internal control needed to be replaced / William R. Kinney; AUDITOR\u27S ASSISTANT: A knowledge engineering tool for audit decisions / Glenn Shafer, Prakash P. Shenoy, Rajendra P. Srivastava; Discussant\u27s response to AUDITOR\u27S ASSISTANT: A knowledge engineering tool for audit decisions / John B. Sullivan; Reports on the application of accounting Principles -- A Review of SAS 50 / James A. Johnson; Discussant\u27s response to Reports on the application of accounting Principles -- A Review of SAS 50 / Gary L. Holstrumhttps://egrove.olemiss.edu/dl_proceedings/1008/thumbnail.jp