A Case Study of Fraud Concerns at a Homeowners' Association

By Constance M. Lehmann and Cynthia D. Heagy

Issues in Accounting Education, Volume 32, Issue 1

2015

Setting: HOA

Activity Type: Case

Program Type:
  • Major

Level:
  • Advanced
  • Intermediate

Course:
  • Audit
  • Financial
  • Systems

Ignatian Pedagogy Element:
  • Action
  • Evaluation

This case is based on a series of actual events in a local homeowners' association (HOA). Students are required to recognize the conditions that increase the potential for fraudulent activity.