Friends, felons, & tax fraud

Carolyn Conn and Linda Campbell

Journal of Accounting Education, 2025, vol. 70, issue C

Abstract: This case study is designed for use in an income tax, accounting ethics, or fraud examination course at the undergraduate or graduate level. The focus is on agraduate student (the protagonist) who is near graduation and is wrestling with an ethical dilemma after being asked to provide a character reference for a longtime friend. This student recently passed one of the three core sections of the CPA examination and at the end of the current semester will begin a career as a tax accountant. The recent message from a high school classmate creates a conflict between the student’s personal and professional ethics and causes her to evaluate the importance of her own goals against loyalty to the friend who has confessed to multiple felonies.

Keywords: Ethics; Tax fraud; Worker classification; Employee vs. independent contractor; Paycheck Protection Program (PPP); CARES Act (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:70:y:2025:i:c:s0748575125000016

DOI: 10.1016/j.jaccedu.2025.100950

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