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Was it miss appropriate in the theater with the cash register? An employee fraud case

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  • Drum, Dawna
  • Hoelscher, Jamie

Abstract

This case helps you get “Clued” in to audit analytics to identify employee fraud. ABC Theaters has been operating for 100 years and currently operates in 500 US locations. As part of the annual audit process, one location has been flagged due to the continued decrease in sales revenue. In particular, ticket sales revenue has been relatively steady, but concession stand revenue has declined when it should correlate to ticket sales. You utilize a large Excel file first to consider how various types of fraud might be prevented and detected in this scenario and then use audit analytics to determine possible reasons for the decreasing concession stand revenues. Finally, you write a professional memo with supporting visualizations to their supervisor to detail their findings.

Suggested Citation

  • Drum, Dawna & Hoelscher, Jamie, 2024. "Was it miss appropriate in the theater with the cash register? An employee fraud case," Journal of Accounting Education, Elsevier, vol. 69(C).
    • Handle: RePEc:eee:joaced:v:69:y:2024:i:c:s0748575124000459
    DOI: 10.1016/j.jaccedu.2024.100929
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    References listed on IDEAS

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    1. Andiola, Lindsay M. & Masters, Erin & Norman, Carolyn, 2020. "Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights," Journal of Accounting Education, Elsevier, vol. 50(C).
    2. Booker, Danielle D. & Pelzer, Josette R.E. & Richardson, Jeremy R., 2023. "Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors," Journal of Accounting Education, Elsevier, vol. 64(C).
    Full references (including those not matched with items on IDEAS)

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