A Case Study of Fraud Concerns at a Homeowners' Association

Issues in Accounting Education, Volume 32, Issue 1

2015

HOA

Case

  • Major

  • Advanced
  • Intermediate

  • Audit
  • Financial
  • Systems

  • 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.