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.
Level 1 Cases
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
- What you know may hurt you
- Can you keep a secret?
- What's yours is mine
- Only a little lie
- To tender or not
- Peter Gunn, Forensic Accountant
- Nobody follows to the rules
- You didn't do what I asked
- Association with tax returns
- Who paid the land transfer tax?
- Sounds great!
- Ethical dilemma at Northlake
- Ethical temperature at Articview
- Colin Watson
- Brenda Williams
- Betsy Smith
- Kendrickville Community Church
- The subcontractor
- A small matter of trimming
Level 3 cases
Management Fraud, Corporate Governance, and Professional Reposibilities
Professor J. Efrim Boritz, Head of Assurance/IT Areas
Professor Linda Robinson, Lecturer, Auditing and Assurance
School of Accounting and Finance
- Livent and the Auditors
- YBM and the Board
- Phillip Services Corporation
- Hollinger International Inc.
- Atlas Cold Storage Inc.
- Nortel Networks Corporation - Ethics missteps
Teaching notes are available for the Management Fraud, Corporate Governance, and Professional Responsibilities cases to instructors apon request. Contact Jenny Rothwell.