Using Non-Academic Multimedia Resources to Enhance Student Learning of Fact-Based Fraud Cases
Journal of Forensic & Investigative Accounting Vol. 7, Issue 1, January - June, 2015 Using Non-Academic Multimedia Resources to Enhance Student Learning of Fact-Based Fraud Cases Ronald J. Daigle Jan Taylor Morris Ross Quarles* This paper discusses how multimedia (the combination of words, pictures, video and other recordings [Reed, 2006]) from non-academic sources can be used to make the coverage of fact-based financial statement fraud cases more interesting and educational to students. Most textbooks addressing financial statement auditing, fraud auditing, forensic accounting, and ethics courses contain fact-based cases for the purpose of providing students with insight into the detection, prevention, investigation, and ethical issues of financial statement fraud. The goal of studying such cases is to help students more fully appreciate the importance and relevance of one or more particular matters emphasized by the case. Unfortunately, students generally lack the adequate levels of professional and practice experience for truly appreciating many of the facts presented. In addition, due to the lack of a proper frame of reference, students may also doubt the reality and relevance of a case written by an educator for inclusion in a textbook for academic purposes. The Internet provides a wealth of readily available multimedia (particularly video) about actual instances of financial statement fraud—a number of which are the topics of many common textbook cases. Such multimedia from non-academic sources can be used to complement textbook cases to help students gain more interest and insight into a particular fraud. As a result, students can appreciate and learn more from the case than if textbook case materials were the * The authors are, respectively, Professor of Accounting at Sam Houston State University, Assistant Professor of Accounting at Sam Houston State University, and Professor of Accounting at Sam Houston State University.
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