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ABSTRACT WrecksAll Drug Company is a fraud investigation case in which students use financial and nonfinancial data to develop and test hypotheses related to irregularities in deposits. The case teaches the proper sequence of activities in conducting a fraud investigation and how to identify sources of evidence useful in evaluating fraud hypotheses. Students get hands-on experience in analyzing a large dataset using Excel and drawing and supporting conclusions about the case using the data and other evidence obtained in the case.
Prewett et al. (Sun,) studied this question.
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