Preface.
1. COMPREHENSIVE CASES.
Enron Corporation. Lehman Brothers Holdings Inc. Just for FEET,
Inc. Health Management, Inc. The Leslie Fay Companies. Le-Nature�s
Inc. Navistar International Corporation. Livent, Inc. ZZZZ Best
Company, Inc. DHB Industries, Inc. New Century Financial
Corporation. Madoff Securities. AA Capital Partners, Inc.
2. AUDITS OF HIGH-RISK ACCOUNTS.
Jack Greenberg, Inc. Golden Bear Golf, Inc. Take-Two Interactive
Software, Inc. General Motors Company. Lipper Holdings, LLC. CBI
Holding Company, Inc. Bankrate, Inc. Belot Enterprises. Powder
River Petroleum International, Inc. LocatePlus Holdings
Corporation. Overstock.com, Inc. Parker-Halsey Corporation.
3. INTERNAL CONTROL ISSUES.
The Trolley Dodgers. Howard Street Jewelers, Inc. Avon Products,
Inc. First Keystone Bank. Goodner Brothers, Inc. Buranello�s
Ristorante. Saks Fifth Avenue. The Boeing Company. Wal-Mart de
Mexico.
4. ETHICAL RESPONSIBILITIES OF ACCOUNTANTS.
Creve Couer Pizza, Inc. F&C International, Inc. Suzette
Washington, Accounting Major. Freescale Semiconductor, Inc. Wiley
Jackson, Accounting Major. Arvel Smart, Accounting Major. Zane
Corbin, Accounting Major. Dell Inc.
5. ETHICAL RESPONSIBILITIES OF INDEPENDENT AUDITORS.
Cardillo Travel Systems, Inc. American International Group, Inc.
Caesars Entertainment Corporation. IPOC International Growth Fund,
Ltd. Le-Nature�s Inc., Part II. Richard Grimes, Staff
Accountant.
6. PROFESSIONAL ROLES.
Leigh Ann Walker, Staff Accountant. Bill DeBurger, In-Charge
Accountant. Hamilton Wong, In-Charge Accountant. Tommy O�Connell,
Audit Senior. Avis Love, Staff Accountant. Charles Tollison, Audit
Manager. Madison Wells, Audit Manager. Tillman Rollins, Office
Managing Partner.
7. PROFESSIONAL ISSUES.
Ligand Pharmaceuticals. Sarah Russell, Staff Accountant. Washington
Council Ernst & Young. Internet Infamy. Fred Stern & Company, Inc.
(Ultramares Corporation v. Touche et al.). First Securities Company
of Chicago (Ernst & Ernst v. Hochfelder et al.). Texas Drug
Warehouse. Frank Coleman, Staff Accountant. Olivia Thomas, Audit
Senior.
8. INTERNATIONAL CASES.
Longtop Financial Technologies Limited. Kaset Thai Sugar Company.
Republic of Somalia. Republic of the Sudan. Shari�a. Olympus
Corporation.
Michael Knapp has taught undergraduate and graduate auditing courses for more than 35 years. He has developed dozens of online CPE courses that focus on a wide range of auditing topics, including the COSO internal control framework, the most common types of accounting frauds and the impact cognitive biases have on the quality of professional audit services. Professor Knapp has also testified in several major litigation cases involving accounting and auditing issues. For three years he served as a consultant with the FBI on a major white-collar criminal case. He has spoken at a national conference attended by more than 500 FBI agents and other federal law enforcement officers. His honors at the University of Oklahoma include, among many others, the Harold E. Hackler Outstanding M.B.A. Professor (determined by a vote of O.U.�s M.B.A. students), the Outstanding Oklahoma Accounting Educator (awarded by the Oklahoma Society of C.P.A.s), the Delta Sigma Pi Professor of the Year (awarded by the O.U. undergraduate business students� honor society), the David Ross Boyd Professorship (a university-wide designation for teaching excellence awarded to one professor annually) and the McLaughlin Chair in Business Ethics.
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