Dr. Phil and Montel help AIS students “Get Real” with the fraud triangle

Ronald J. Daigle, David C. Hayes and Philip W. Morris

Journal of Accounting Education, 2014, vol. 32, issue 2, 146-159

Abstract: This case helps AIS students better understand the usefulness of the fraud triangle for identifying signs or “red flags” of potential misappropriation of assets. Students watch two video clips and read related transcript excerpts about two individuals who misappropriated assets at their respective places of employment. One clip is from an episode of The Dr. Phil Show, while the other is from an episode of The Montel Williams Show. Students are required to identify red flags that are present in each respective interview and that indicate pressures, opportunities, and rationalizations (the three sides of the fraud triangle) for committing misappropriation of assets.

Keywords: Fraud triangle; Misappropriation of assets; Fraud case; Daytime TV shows (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:32:y:2014:i:2:p:146-159

DOI: 10.1016/j.jaccedu.2014.03.004

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