Diagnosing Fraud at Decision Diagnostics: A COVID-19 Case Study

ABSTRACT This case is based on a real-world COVID-related fraud perpetuated by Decision Diagnostics Corporation in a management fraud scheme. In this case study, students perform financial statement and fraud triangle analyses. The variety of critical thinking activities in this case are appropriate for students in intermediate accounting and auditing courses. Students at two accredited midwestern and southern universities participated in this case study. We provide assessment information and implementation suggestions to interested instructors. Student feedback was positive about the learning outcomes of this case. Data Availability: Data available upon request.