Under the Radar: A conversation about evidence circumvention, manipulation, and fabrication

Eddward T. Herron, Evan Shough and J. Alexander Smith

Journal of Accounting Education, 2022, vol. 60, issue C

Abstract: This case story is based on a real conversation between two auditors as one wrestles with the idea of leaving their job and trying to commit their own fraud. This case can be used to initiate discussion of strengths and weaknesses of audit evidence, explore the components of the Fraud Triangle along with other factors and discuss the ethical dilemmas that many may face in their professional careers. The story highlights the ethical dilemma and the rationalization process of one party while also discussing their perceived ability to commit a crime and cover it up. As the two experienced auditors discuss the scheme, they discuss the very real weaknesses in how auditors perform their tasks and how audit evidence can be manipulated and circumvented by capable and determined parties. The epilogue of this story contains a further discussion of other unintended consequences of choosing a life of deception and fraud.

Keywords: Accounting; Audit; Ethics; Evidence; Financial statement; Fraud (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:60:y:2022:i:c:s0748575122000318

DOI: 10.1016/j.jaccedu.2022.100797

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