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Book Cover
E-book
Author Sankara, Jomo, author

Title Diamond Foods, Inc. / Jomo Sankara, Deborah L. Lindberg
Published London : SAGE Publications Ltd, 2017
Online access available from:
Sage Business Cases    View Resource Record  

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Description 1 online resource
Series SAGE Knowledge. Cases
SAGE Knowledge. Cases
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
Description based on XML content
Subject Diamond Foods, Inc. -- Case studies
Fraud -- Case studies.
Business ethics -- Case studies.
Nut industry -- Case studies.
Genre/Form Case studies.
Form Electronic book
Author Lindberg, Deborah L., author
ISBN 9781526426499 (ebook)