The Use of a Non-Fiction Fraud-Related Book as a Method for Teaching Accounting Ethics

The non-fiction book, “Extraordinary Circumstances: The Journey of a Corporate Whistleblower,” by Cynthia Cooper is employed in an upper-level undergraduate auditing class at a Canadian University to teach accounting students about the importance of ethical behavior and to improve students' ethical decision-making skills. The use of this non-fiction book as a tool to teach ethics is an example of the “deep” approach to learning. Students' assessment consisted of a quiz and a group special assignment. Overall, accounting students were satisfied with this method of learning about business ethics