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Ethics Teaching Cases

The following teaching cases were developed by members of the Centre for Accounting Ethics. These cases are available to and may be reproduced for use in Canadian classrooms. Funding for these cases were provided by the Alberta Accounting and Auditing Development Fund.

  1. Montcalm University Academe
  2. Public Practice
  3. Management Accounting
  4. Not-for-Profit Sector
  5. Management Fraud, Corporate Governance, and Professional Responsibilities
  6. Order Cases
  7. Copyright information

Level 1 Cases

Montcalm University Academe
Professor Morely Lemon, Associate Professor Emeritus
School of Accounting and Finance

Montcalm University has approximately 20,000 students and is located in a medium-sized Canadian city (population 250,000). The university has faculties of Arts, Engineering, and Science, as well as a School of Business. The School of Business has 3,000 undergraduate students, 200 MBA students and approximately 25 doctoral students in various programs. The students at the university are mostly full-time students; there are very few evening classes. The students’ backgrounds reflect the Canadian mosaic. Most of the students are Canadian born or have Canadian landed immigrant status. Montcalm University has a small number of international students.

The cases that follow concern students who are accounting majors in the School of Business as well as faculty in the School of Business who teach Accounting. However, the cases could apply to any of the other departments within the School of Business or, in fact, any department within the university.

The author gratefully acknowledges the assistance of Bill Brown, FCA, Gaviller & Co.; Ross Hamilton, CA, Lindquist MacDonald Avey Baskerville Inc.; Dianne
McMullen, CA, BDO Dunwoody: Sean Porter, CA, Arthur Andersen; David Selley, FCA, Ernst & Young in the development of these cases

Level 2 Cases

Public Practice
Professor Morely Lemon, Associate Professor Emeritus
School of Accounting and Finance

Management Accounting
Professor Grant Russell, Associate Professor, Management Accounting and Information Systems
School of Accounting and Finance

Not-for-Profit Sector
Professor David Carter, Associate Professor Emeritus
School of Accounting and Finance

Level 3 cases

Management Fraud, Corporate Governance, and Professional Reposibilities
Professor J. Efrim Boritz, Head of Assurance/IT Areas
Director UWCISA

Professor Linda Robinson, Lecturer, Auditing and Assurance
School of Accounting and Finance

Teaching notes are available for the Management Fraud, Corporate Governance, and Professional Responsibilities cases to instructors apon request. Contact Jenny Rothwell.