The Use of a Non-Fiction Fraud-Related Book as a Method for Teaching Accounting Ethics

Abstract

The non-fiction book, “Extraordinary Circumstances: The Journey of a Corporate Whistleblower,” by Cynthia Cooper is employed in an upper-level undergraduate auditing class at a Canadian University to teach accounting students about the importance of ethical behavior and to improve students’ ethical decision-making skills. Students’ assessment consisted of a quiz and a group special assignment. Professors’ comments show support for engaging students about accounting ethics by using a real-world fraud story described in a non-fiction book. Overall, accounting students find this method of learning interesting and believe it enhances their understanding of accounting ethics.