ACC 412 Cases

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All class members have responsibilities for every case!

Since this is a senior level course, we are using the case method to cover the majority of the content in this course. This places a greater burden on each class member to become actively involved in his or her development of a knowledge base in auditing and presents a challenge to each class member to identify feasible solutions with technical accuracy.

Your specific responsibilities are explained below under Group Case Assignments and Individual Case Assignments. For each case assignment, you will either work in a group or work as an individual. You have responsibilities for every case assigned!

Group Case Assignments
Once the initial days of section adjustments have settled, you will be haphazardly assigned to cases in two or three member groups. Your group assignments will be posted in Angel and will to the extent possible be different for each analysis and presentation.

You may elect to work in a cross-section team, i.e., merge members assigned to the same case. Your group collaboration may take various forms. You may work together only to discuss and debate the case, or you may decide to do one group paper and one group presentation file (if used), or you may decide to submit two papers and two presentation files, or some other variation. Remember, you will only be presenting in your own section! If you decide to collaborate on written work, you must do the group evaluation form for group members from both sections. Group grades as described below are binding. If you decide to merge, you must post your merger agreement/election to the appropriate message board in Angel, with a reply (threaded) message from each group member indicating agreement with the merger.

Advance Preparation
Each group member will read the case, research the related technical literature, and prepare a tentative solution to the requirements for the case.

Subsequent to each individual's preparation, the group will meet to develop a group position, to write the group's case analysis, and to develop a presentation plan, which may include but not be limited to enrichment readings, technical supplements, visual aids, and potential examination questions based upon the assigned readings. You are encouraged to use the materials I have provided in Angel or to find your own enrichment or technical materials. Group rehearsals are recommended. You may wish to maintain a time log to monitor your effort.

During the class period prior to your group case, you must provide me with your complete group written analysis. While you must at a minimum address all of the case author's questions, you are not limited to these issues. The analysis must be prepared using Word software and must be documented with The Chicago Manual of Style references (see the link in the Angel writing folder.) Any supporting schedules (e.g., Excel) must be incorporated into one Word file, do not submit multiple files!

The case must be submitted to me in two forms, electronically to the appropriate Angel drop-box and in paper form in-person in class. You should not under any circumstances leave papers under my office door. Word files should use the following format: Casename K 1130 or L 100 last names of group members, e.g., Ucantrustus K 1130 Jones Smith Doe. Cases not submitted in both forms by the due date will receive a grade of zero.

During the class period prior to your group case, you must tell me your estimated time requirements for the next class' case. The time required will vary with each case.

If you are using a PowerPoint presentation, it must be be placed in the appropriate Angel drop-box for group presentations. When you save your PowerPoint files please use the following naming convention, Casename K 1130 or L 100 last names of group members, e.g., Ucantrustus K 1130 Jones Smith Doe, and place the same naming convention in front of any other files you are saving for presentation use. I highly recommend a back-up file on CD or floppy for class day in the rare event that the College network is down. On class day, in advance of the presentation, you should give me a paper copy of the presentation, three to six slides per page, printed in pure black and white!

Materials requiring photocopy services may be coordinated with the department's staff in Koffler Hall if a two business day lead time is provided. Do not burden them with last minute requests. Plan in advance to avoid disappointment or out-of-pocket expenses.

Class Day
The group will be responsible for leading the case during class. The group will present a very brief summary of salient case points and the technical issues the case presents. The group will not read aloud the case to the class because all class members will have read the case and individually prepared a case brief.  The group will then solicit solutions to the case from the class and will lead the class' discussion via solicitation of opinions, questions, and feedback from class members. Groups should not provide their case solution without first soliciting the class' solutions and generating discussion.

Evaluation Forms
On class day, evaluation forms will be due from each group member prior to the start of the case presentation. Evaluation forms impact group members' grades. You should read the instructions carefully. No late submissions will be accepted. Blank evaluation forms may be found in the physical files in the classroom or in the documents folder in Angel.

Grading
The written analysis and oral presentation will be evaluated as one grade for the group using the following criteria:

 
  Identification of key issues and synthesis of ideas
  Feasibility of the case solution
  Technical accuracy
  Breadth of research
  Presentation: organization, class response
  Use of English language
  Overall impression
 

The group case grading rubric may be found in the documents folder in Angel.

At this professor's discretion, individuals' group case grades may be changed to a lower grade than the rest of the group members for inadequate meeting of the aforementioned requirements.


Individual Case Assignments
For any cases in which a group assignment does not apply to you, you are required to prepare the case individually. Sometimes you will prepare the case formally for submission, other times you will prepare the case informally for class discussion without submission, e.g., handwritten notes. You are expected to be prepared for every case discussion regardless of preparation method.

Twelve of these individual cases must be prepared using Word. The case must be submitted to me electronically via the appropriate Angel drop-box. Any supporting schedules must be incorporated into one Word file (e.g., Excel), do not submit multiple files! Bring a paper copy to class to aid your class discussion. Cases not submitted electronically before the class' case discussion will receive a grade of zero. The case file name must be in the following format: Yourlastname Yourfirstname Casename, e.g., Smith John Ucantrustus.

The twelve case briefs must be prepared and submitted as follows:

Four in September, including Leigh-Ann Walker which is required,

Four in October, and

Four during the months of November and December

You should use the following format:

 
  Name, Case Name, Date
 
  Individual Response to Case Author's Questions
  Supporting evidence, if required for case solution
Cited sources

The body of your individual written case briefs should be approximately two pages, and should not exceed three pages, excluding the supporting schedules or appendices which may be required by some cases; do not use a title page. The self-study assignments and solutions sometimes offer time saving guidance for the formatting of case solutions, e.g., bulleted lists or charts. You should refer to these assignments before preparing your written case briefs.

Grading
The case brief will be evaluated for an individual grade using with the following criteria:

 
  Identification of key issues
  Feasibility of the case solution
  Technical accuracy
  Organization and use of English language
  Analytical evidence, if required for case solution
 

No case summaries will be accepted after the case has
been discussed in class. Cases must be submitted electronically.

The individual case grading rubric may be found in the documents folder in Angel.

The top ten of twelve individual scores will be used for your individual case average in the calculation of your final grade.

While you are encouraged to discuss the case with any non-group member of the class prior to its being discussed in class, the written brief must be prepared on an individual basis. You should review the "Ethical Standards" section of Course Policies to understand where the boundaries lie!