The mobile home monster: a forensic case in the use of public records to locate assets

Abstract

This case is designed for an introductory fraud examination or forensic accounting course. It is based upon an actual case that was investigated by the lead author working as a forensic accountant. The case provides students an opportunity to learn how useful public records can be to the forensic accountant. This case involves no allegations of fraud, but is a realistic example of how a forensic accountant can add value in other areas of litigation. Students must conduct a simulated asset tracing investigation using public records to help the U.S. Department of Justice collect punitive damages and a civil penalty from a defendant charged with violating the Fair Housing Act, Title VIII of the Civil Rights Act. The case utilizes the problem-based learning approach wherein students are put into the role of a forensic accountant and must request additional information from the instructor. Within the context of the present case study, students are also encouraged to identify other potential sources of information that could be helpful in the investigation.