2 options
Diamond Foods, Inc. / Jomo Sankara, Deborah L. Lindberg.
Connect to full text Available online
View online- Format:
- Book
- Author/Creator:
- Sankara, Jomo, author.
- Lindberg, Deborah L., author.
- Series:
- SAGE Knowledge. Cases.
- SAGE Knowledge. Cases
- Language:
- English
- Subjects (All):
- Fraud--Case studies.
- Fraud.
- Business ethics--Case studies.
- Business ethics.
- Nut industry.
- Nut industry--Case studies.
- Diamond Foods, Inc--Case studies.
- Diamond Foods, Inc.
- Genre:
- Case studies.
- Physical Description:
- 1 online resource.
- Place of Publication:
- London : SAGE Publications Ltd, 2017.
- System Details:
- text file
- Summary:
- This case examines a real-life occurrence of alleged financial statement fraud by Diamond Foods, Inc. Specifically, the company purportedly understated walnut costs in order to falsify earnings to meet estimates by stock analysts. The facts of this case are drawn from Securities & Exchange Commission (SEC) accounting and auditing enforcement releases and administrative proceedings releases. Learning objectives specific to this case include increased awareness of real-life ethical dilemmas, understanding the reasons for earnings management, understanding the costs of earnings management, and greater awareness of appropriate auditing responses to potential earnings management fraud. The case can be used for either managerial classes or auditing classes.
- Notes:
- Originally Published InSankara, J., & Lindberg, D. L. (2014). Diamond Foods, Inc. IMA Educational Case Journal, 7(4), Article 1.
- No ILL or scholarly sharing allowed.
- Description based on XML content.
- ISBN:
- 9781526426499
- OCLC:
- 1017726723
- Access Restriction:
- Restricted for use by site license.
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.