NAMA : SRI ATHIYTAIN

NIM : 155020301111022

SHORT CASES
Case 12
( Chapter 7)
Jim is the owner and president of ZZZ Company. He and his close friend, Dan, graduated with
MBAs. They always dreamed about being successful and making lots of money. They have
worked in the same company for years, working their way up to senior management and eventually
senior executive roles. ZZZ Company has been a success the entire time that Jim and Dan have
worked for the company. Stock prices have increased every year, and revenues have grown by a
compounded rate of 20 percent per year. Jim is becoming a little suspicious of the company’s
results because the earnings per share are always equal to Wall Street’s projections. In the past
couple of years, Jim has noticed that his friend’s personal life has become troubled. Dan has gotten
a divorce and is continually struggling financially, even though Jim knows that Dan is making
plenty of money to cover his bills. One night, Jim stopped by the office to respond to some e-mails
he could not get to during the day. He noticed that Dan was working late as well. Dan was the
CEO, and Jim just assumed that he was working late because it was close to the end of the quarter.
However, after reviewing the quarter’s results, Jim is suspicious again because the results are
exactly equal to Wall Street’s forecasts. Jim decides he needs to begin an investigation into
financial reporting practices.
1. What issues must Jim consider in deciding how to investigate the financial results of the
company?
Jawab :
1. Jim dan Dan bersama-sama membangun organisasi, di mana peran Dan saat ini sedang
dipertanyakan, oleh Jim. Sekali lagi, masalah ini melibatkan sumber daya keuangan dan
kinerja keuangan organisasi secara keseluruhan Jadi, ini adalah investigasi penipuan yang
cukup sensitif, sebelum itu Jim harus mempertimbangkan beberapa masalah.
Pertama, ada kemungkinan yang adil bahwa masalah / penipuan terletak di tempat lain, dan
tidak dengan Dan. Dengan demikian, penyelidikan harus diarahkan sedemikian rupa
sehingga pada dasarnya akan terselubung, dan harus melibatkan Dan secara halus, tanpa
melukai sentimen siapa pun.