{"title":"白领罪犯的故事:你能从道德上恢复吗?","authors":"Susan A. Henderson, Tatyana S. Ryabova","doi":"10.2308/jfar-2020-031","DOIUrl":null,"url":null,"abstract":"\n This case study presents guidelines on introducing real-world, white-collar fraud scenarios into the classroom by promoting critical thinking and utilizing three steps: identify, analyze, and conclude. This paper encourages educators to incorporate presentations from former white-collar criminals into classroom discussions. Our case study was tested by inviting our students to a presentation given by the former Chief Financial Officer (CFO) of Enron, Mr. Andrew Fastow, about his white-collar crimes. Based on a voluntary survey provided to the students after completion, we found that case study drastically increased student interest in ethics. They reported gaining a new perspective and becoming more aware of ethical and unethical behaviors; they were better prepared to face ethical dilemmas in the future. This case can be adopted for any former white-collar criminal speaker.","PeriodicalId":149240,"journal":{"name":"Journal of Forensic Accounting Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Tales of a White-Collar Criminal: Can You Ever Ethically Recover?\",\"authors\":\"Susan A. Henderson, Tatyana S. Ryabova\",\"doi\":\"10.2308/jfar-2020-031\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n This case study presents guidelines on introducing real-world, white-collar fraud scenarios into the classroom by promoting critical thinking and utilizing three steps: identify, analyze, and conclude. This paper encourages educators to incorporate presentations from former white-collar criminals into classroom discussions. Our case study was tested by inviting our students to a presentation given by the former Chief Financial Officer (CFO) of Enron, Mr. Andrew Fastow, about his white-collar crimes. Based on a voluntary survey provided to the students after completion, we found that case study drastically increased student interest in ethics. They reported gaining a new perspective and becoming more aware of ethical and unethical behaviors; they were better prepared to face ethical dilemmas in the future. This case can be adopted for any former white-collar criminal speaker.\",\"PeriodicalId\":149240,\"journal\":{\"name\":\"Journal of Forensic Accounting Research\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-07-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Forensic Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/jfar-2020-031\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Forensic Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/jfar-2020-031","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Tales of a White-Collar Criminal: Can You Ever Ethically Recover?
This case study presents guidelines on introducing real-world, white-collar fraud scenarios into the classroom by promoting critical thinking and utilizing three steps: identify, analyze, and conclude. This paper encourages educators to incorporate presentations from former white-collar criminals into classroom discussions. Our case study was tested by inviting our students to a presentation given by the former Chief Financial Officer (CFO) of Enron, Mr. Andrew Fastow, about his white-collar crimes. Based on a voluntary survey provided to the students after completion, we found that case study drastically increased student interest in ethics. They reported gaining a new perspective and becoming more aware of ethical and unethical behaviors; they were better prepared to face ethical dilemmas in the future. This case can be adopted for any former white-collar criminal speaker.