The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations

Matthew Brezina, Ryan J. Casey, Jonathan H. Grenier and Andrew B. Reffett

Journal of Accounting Education, 2012, vol. 30, issue 2, 233-247

Abstract: This case uses the National Collegiate Athletic Association (NCAA) rules violations at Southern Methodist University (SMU) to illustrate the concept of risk-based auditing in the context of an NCAA compliance audit. The case also examines how, given a predication of NCAA rules violations, compliance audits can transition to forensic investigations. The context is set with information regarding NCAA rules, SMU’s football program, and the competitive landscape of collegiate football in the former Southwest Conference during the late 1970s and early 1980s. Students assume the role of an NCAA compliance auditor and plan the compliance audit of SMU’s Athletic Department using risk-based concepts. After identifying how several occurrences and allegations created a predication of NCAA rules violations at SMU, students plan a forensic investigation of SMU’s football program, and compare compliance audits with forensic investigations. This case is suitable for both undergraduate and graduate assurance courses, as well as forensic accounting courses.

Keywords: Compliance auditing; Forensic investigations; Risk-based auditing; Predication of fraud (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:30:y:2012:i:2:p:233-247

DOI: 10.1016/j.jaccedu.2012.08.006

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