By Lauren Cunningham (University of Tennessee) and Sarah Stein (Virginia Tech)
Recipient of the 2019 Best Paper Award for Issues in Accounting Education and the 2020 AAA Auditing Section Innovation in Auditing and Assurance Education Award, the original case materials are available to AAA members at the following link: https://publications.aaahq.org/iae/article/33/4/33/8112/Using-Visualization-Software-in-the-Audit-of.
The original case file is based on Souper Bowl, Inc. in the state of Maine for the years 2015 – 2016. We have created alternative versions of the student case files (Excel data file and Word case file) based on the following companies and years:
- Souper Bowl, Inc. in the state of Maine for the years 2016 – 2017
- Retro Snow, Inc. in the state of North Carolina for the years 2017 – 2018
- Retro Snow, Inc. in the state of North Carolina for the years 2018 – 2019
- Retro Snow, Inc. in the state of North Carolina for the years 2019 – 2020
- Heads Up: This version of the case incorporates assumptions about COVID shutdowns in 2020 with expanded student case file materials to help them think through how to evaluate those potential shutdowns in the data.
- Soggy Mitten in the state of Colorado for the years 2020 – 2021
- Soggy Mitten in the state of Colorado for the years 2021 – 2022 (NEW!)
- Heads Up: The Soggy Mitten versions of the case assume that there were no COVID-related business disruptions in 2020 – 2022.
To access the student files for the alternative versions of the case, please complete the web form below. This allows us to contact you if we find any errors in the data.
How can I access instructor files? Instructors should first refer to the original case file Teaching Notes, which are available at https://publications.aaahq.org/iaetn/article/33/4/1/8543/Using-Visualization-Software-in-the-Audit-of. Teaching materials can then be adapted based on the unique assumptions in the alternative versions of the case (e.g., expectations may flip from a positive association to a negative association, etc.). Also feel free to email Lauren or Sarah for copies of our personal instruction notes/slides for any alternative version of the case.
If you have any issues or questions, feel free to contact either Lauren Cunningham (lcunningham@utk.edu) or Sarah Stein (sestein@vt.edu). Thank you for your interest in our case!