Resources

Resources

Connecting the classroom to the profession

Our goal is to leverage our resources to provide real-world examples that bring these topics to life for your students. Modules are designed to be flexible so you can easily adapt them to the skill level of your students. Save material in your Briefcase to refer to later or download directly to your computer.

KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University Connection are reproduced for educational purposes.

2010 IFRS Case Studies

KPMG
2010

This module includes IFRS seminar slides and 8 case studies covering a variety of accounting topics.
Login or register to fully view this resource.

2017 global audit committee pulse survey

KPMG
2017-01-05

To better understand the key challenges and concerns facing audit committees, boards, and their companies, KPMG's... Read More >
Login or register to fully view this resource.

Accounting Basics Videos: Bonds

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This five-minute animated video clearly explains how... Read More >
Login or register to fully view this resource.

Accounting Basics Videos: Net Present Value

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This five-minute animated video clearly explains the... Read More >
Login or register to fully view this resource.

Accounting Basics Videos: Revenue Recognition Video

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This six-minute animated video clearly explains how to... Read More >
Login or register to fully view this resource.

Accounting Basics Videos: Statement of Cash Flows

Gia Chevis, Ph.D., Baylor University
2016

This is one of four videos in the Accounting Basics Video Series. This six-minute animated video clearly explains the... Read More >
Login or register to fully view this resource.

Accounts Receivable Aging Report

KPMG
2013

This exercise provides students with step-by-step instructions to create an Accounts Receivable (A/R) Aging Report using... Read More >
Login or register to fully view this resource.

Achieving Strategic and Performance Objectives at Emirates Airlines

Brian Ballou, Ph.D. and Dan Heitger, Ph.D., Miami University
2016

This module has three cases that deal with business issues in the airline industry and expose students to a number of core... Read More >
Login or register to fully view this resource.

Advice Worth Keeping podcast series - KPMG Management Consulting

KPMG
2017-07-01

Tune in to this podcast series with subject matter experts, industry leaders, and eminent researchers who are at the front... Read More >
Login or register to fully view this resource.

ALPFA 2006 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2006

These 33 cases were originally developed for use in the 2006 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2007 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2007

These 10 cases were originally developed for use in the 2007 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2008 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2008

These 10 cases were originally developed for use in the 2008 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2009 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2009

These 10 cases were originally developed for use in the 2009 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2010 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2010

These 10 cases were originally developed for use in the 2010 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2011 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2011

These 10 cases were originally developed for use in the 2011 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2012 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2012

These 10 cases were originally developed for use in the 2012 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

ALPFA 2013 Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

These 10 cases were originally developed for use in the 2013 KPMG/Association of Latino Professionals in Finance and... Read More >
Login or register to fully view this resource.

Analytical Procedures (Majestic Hotels)

Frank A. Buckless, Ph.D., North Carolina State University
2012

Analytical procedures are more than just a risk-identification technique utilizing simple trends or financial ratios. This... Read More >
Login or register to fully view this resource.

Audit Documentation

KPMG
2014

This checklist serves as a guide when reviewing audit documentation. Faculty and students may use this resource as an... Read More >
Login or register to fully view this resource.

Board of Directors’ Role in Corporate Governance

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

With an increasingly intelligent stakeholder pool full of dynamic expectations, boards must continually strive to balance... Read More >
Login or register to fully view this resource.

Building an effective financial crimes change management program

KPMG
2017-09-15

This paper discusses the importance of establishing a financial crimes change management program that begins with an... Read More >
Login or register to fully view this resource.

Cases Designed to Teach Critical Thinking and Professional Judgment in Auditing

Jay Thibodeau, Ph.D., Bentley University
2014

To help you integrate the KPMG Professional Judgment Framework into the classroom, these three cases about fraud will help... Read More >
Login or register to fully view this resource.

Client Interviewing Skills

KPMG
2014

Strong communications skills are important in any career. This communication framework outlines how to structure a message... Read More >
Login or register to fully view this resource.

Commitment to people lands KPMG on Fortune Magazine's 100 Best Companies to Work For List

KPMG
2018-02-15

Firm lands on prestigious list 11 out of past 12 years.
Login or register to fully view this resource.

Company Risk, Governance, and Accounting Policy Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2014

These 11 short cases focus on company risk, governance, and accounting policy.
Login or register to fully view this resource.

Crisis Management in Organizations

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Compared to the majority of risks an enterprise will face, crises are relatively unpredictable, improbable, and possibly... Read More >
Login or register to fully view this resource.

Developing and Applying Expertise to the Upscale Hospitality Industry in Dubai

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2017-08-23

Three case studies covering crisis management and strategic assessment in the hospitality industry.
Login or register to fully view this resource.

Digital Transformation

KPMG and Forbes Insights Survey
2017-10-11

New KPMG and Forbes Insights survey - Digital transformation: how advanced technologies are impacting financial reporting... Read More >
Login or register to fully view this resource.

Enterprise Risk Management (ERM) Challenges in Regulated Industries - Financial Institutions

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Under the scrutiny of layers of regulatory bodies, financial institutions continue to implement Enterprise Risk Management... Read More >
Login or register to fully view this resource.

Ethical Compass Toolkit: Advanced Case Studies

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents 12 ethical dilemmas designed to help students recognize ethical issues. This module includes a... Read More >
Login or register to fully view this resource.

Ethical Compass Toolkit: Burden of Proof

Barbara Porco, Ph.D., CPA, Fordham University
2016

The Burden of Proof includes a presentation discussing the cost of fraud, signs of potential fraud, and factors that may... Read More >
Login or register to fully view this resource.

Ethical Compass Toolkit: Case Studies

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents 8 ethical dilemmas designed to help students recognize ethical issues. This module includes a... Read More >
Login or register to fully view this resource.

Ethical Compass Toolkit: Risks and Perception

Barbara Porco, Ph.D., CPA, Fordham University
2016

This series of ethical scenarios encourages students to consider the impact of their decisions on others. Separate materials... Read More >
Login or register to fully view this resource.

Ethical Compass Toolkit: Role Plays

Barbara Porco, Ph.D., CPA, Fordham University
2016

These Role Plays give students a chance to get out of their seats and act out their response to a series of ethical... Read More >
Login or register to fully view this resource.

Ethical Compass Toolkit: SOX

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents the content of the Sarbanes-Oxley Act of 2002 in a way that is both interactive and fun.
Login or register to fully view this resource.

Evaluating and Implementing Risk Response Alternatives

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

This module teaches students how to take a portfolio approach to risk management, so as to optimize, rather than minimize,... Read More >
Login or register to fully view this resource.

Excel Technical Videos for Students

KPMG
2014

KPMG has created a series of short, practical video modules demonstrating key tips for using Excel effectively. Choose from... Read More >
Login or register to fully view this resource.

Excel™ Auto Filters

KPMG
2014

Auto Filter is an easy way to find the data you need faster. Watch this short, practical video to improve your knowledge of... Read More >
Login or register to fully view this resource.

Excel™ Conditional Formatting

KPMG
2014

Conditional formatting enables you to highlight specific cells within a specified range.
Login or register to fully view this resource.

Excel™ LOOKUP Functions

KPMG
2014

Learn how to use this very easy Excel tool to return a value either from a range or array. Functions covered: VLOOKUP,... Read More >
Login or register to fully view this resource.

Excel™ Paste Special Function

KPMG
2014

Watch this video to learn how to specify formatting when you paste slides, pictures, objects, and text.
Login or register to fully view this resource.

Excel™ Pivot Tables

KPMG
2014

Learn how to summarize, analyze, explore, and present tables using this useful tool.
Login or register to fully view this resource.

Excel™ Table Formatting

KPMG
2014

This quick video will teach you how to use predefined table styles to easily format a table.
Login or register to fully view this resource.

Excel™ TEXT Functions

KPMG
2014

TEXT functions enable a user to quickly format data. This video provides quick tips on how to use several standard TEXT... Read More >
Login or register to fully view this resource.

Excel™ Text to Columns

KPMG
2014

Learn how to quickly split text into multiple columns by watching this video.
Login or register to fully view this resource.

Excel™Subtotals

KPMG
2014

This video will show you how to quickly subtotal multiple categories in a single sheet, as well as provide a grand total.
Login or register to fully view this resource.

Executive Leadership and Control

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Executives must do what they can to put organizations in the best possible situation so employees will use resources to... Read More >
Login or register to fully view this resource.

Faculty news letter: KPMG elects Bill Thomas as Global Chairman

KPMG
2017-03-08

On March 8, 2017, KPMG International announced that Bill Thomas has been selected by its board of directors as KPMG’s... Read More >
Login or register to fully view this resource.

Featured Webcast: Congress Back in Session - Where does tax reform stand?

KPMG
2017-09-07

With Congress back in session, discussion around tax reform is likely to heat up. But after the summer hiatus and in light... Read More >
Login or register to fully view this resource.

Featured Webcast: New leases standard implementation Part 1: A conversation with FASB

KPMG
2017-10-24

Join us on Tuesday, October 24 from 12:00 P.M. - 1:30 P.M. EDT for KPMG's discussion about lease standard... Read More >
Login or register to fully view this resource.

Financial Statement Assertions: PPE

KPMG
2014

This module explains the various types of financial statement assertions and how they are addressed by audit procedures.
Login or register to fully view this resource.

Flowcharting: A tool for understanding business processes

Dr. Margarita Lenk, Ph.D., Colorado State University
2016

In this module students learn the value and mechanics of flowcharting. A practice exercise is included providing students... Read More >
Login or register to fully view this resource.

Forensic Case Study: Lots of Books, Inc.

KPMG
2016

This case is designed to provide an introduction to the forensic accounting process and to challenge student teams to... Read More >
Login or register to fully view this resource.

Grade Point Average Calculator

KPMG
2013

Learn how to construct a GPA calculator using VLOOKUP, HLOOKUP, and SUMIF formulas. This exercise includes a step by step... Read More >
Login or register to fully view this resource.

How to Check Financial Statements

KPMG
2015

This lecture and in-class activity teach students why it is important to check financial statements carefully as part of an... Read More >
Login or register to fully view this resource.

How to Think About Real Tax Reform

Harry L. Gutman, KPMG Washington National Tax
2012

This report exposes tax reform misconceptions and provides some basic facts and analytic tools to help reach an informed... Read More >
Login or register to fully view this resource.

Identifying and Managing Stakeholder Relationships to Guide Strategic and Operational Decision Making

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

This module provides an overview of how business leaders can create long-term organizational value by identifying the... Read More >
Login or register to fully view this resource.

IFRS 15 Revenue – 2017 Update and Implementation Issues

KPMG
2017-05-18

This 60-minute IFRS Webcast held on May 18, 2017 summarizes key differences between IFRS 15 and ASC 606, including... Read More >
Login or register to fully view this resource.

Integrated Curriculum Modules

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

KPMG is pleased to support Miami University’s William Isaac & Michael Oxley Center for Business Leadership... Read More >
Login or register to fully view this resource.

Intelligent Automation in financial crimes

KPMG
2018-01-24

This paper by KPMG Forensic discusses how companies can forge an innovative compliance strategy for the future.
Login or register to fully view this resource.

Introduction to Accounting for Income Taxes

Dr. Barbara Porco, Ph.D., CPA
2016

Introduce your students to the basic theory of accounting for income taxes using this lecture material and interactive class... Read More >
Login or register to fully view this resource.

Introduction to Fair Value Case Study

Ervin L. Black, Ph.D., Brigham Young University
2013

This module will give students a basic understanding of fair value accounting and help them to understand the practice and... Read More >
Login or register to fully view this resource.

IT Audit Case Study: StellenTEK

Carey Cole, James Madison University
2017-09-21

This case and corresponding lecture materials teach students to identify security weaknesses within the processes of a... Read More >
Login or register to fully view this resource.

James Powell Named National Partner-in-Charge, Campus Recruiting and University Relations

KPMG
2017-10-19

A Message from Lynne Doughtie and P. Scott Ozanus
Login or register to fully view this resource.

KPMG Ace the Case Study Guide

KPMG
2014

This guide provides students with a basic approach to analyze a case study in 8 easy steps. It also provides basic tips on... Read More >
Login or register to fully view this resource.

KPMG Book on Tax Reform

KPMG
2018-02-14

With new observations, analysis, and graphics, the latest KPMG book on tax reform along with related resources is a helpful... Read More >
Login or register to fully view this resource.

KPMG Corporate Citizenship Report 2016

KPMG
2017-06-01

The report demonstrates how our values are at the center of all that we do.
Login or register to fully view this resource.

KPMG Faculty Symposium - 2017

KPMG
2017-05-24

View slide decks from the 2017 KPMG Faculty Symposium.
Login or register to fully view this resource.

KPMG Forensic Leaders Author Book, Managing the Risk of Fraud and Misconduct

Richard Girgenti, KPMG, Timothy Hedley, KPMG
2011

Richard H. Girgenti, leader of Forensic Services for U.S. audit, tax and advisory firm KPMG LLP, and Timothy P. Hedley, who... Read More >
Login or register to fully view this resource.

KPMG Microsoft™ Excel Formula Guide

KPMG
2016

This extensive Excel guide is a terrific resource for students interested in sharpening their Excel skills. This guide... Read More >
Login or register to fully view this resource.

KPMG report: Economic considerations of Trump’s tax proposals

KPMG
2017-01-09

This report examines the cyclical and structural backdrop that could affect the efficacy of Donald Trump’s plans as he... Read More >
Login or register to fully view this resource.

Make the Connection: Crafting Engaging and Effective Tax Communications

Dr. Tracy Noga, Bentley University
2015

This series of five video modules introduces students to various forms of written communication used in the tax profession. ... Read More >
Login or register to fully view this resource.

Manresa Air: Financial Due Diligence Case Study

KPMG
2008

This financial due diligence case study provides students with an introduction to the financial due diligence process, as... Read More >
Login or register to fully view this resource.

Module 1: Introduction to Effective Communication

Dr. Tracy Noga, Bentley University
2015

This short, entertaining video gives students quick tips to ensure they are communicating their intended message.
Login or register to fully view this resource.

Module 2: General Writing Tips

Dr. Tracy Noga, Bentley University
2015

Helpful writing "rules of thumb" delivered by a Director of Corporate Communications for the KPMG Business... Read More >
Login or register to fully view this resource.

Module 3: How to Write a Tax Research Memo

Dr. Tracy Noga, Bentley University
2015

This video provides an introduction to the purpose and format of a tax research memo.
Login or register to fully view this resource.

Module 4: Crafting a Client Letter

Dr. Tracy Noga, Bentley University
2015

Learn the differences between a research memo and a client letter, as well as the specifics of how to craft an effective... Read More >
Login or register to fully view this resource.

Module 5: Workpapers, eMail, and Instant Messenger

Dr. Tracy Noga, Bentley University
2015

Strong written communication skills are important in building a professional brand. This video covers how to write... Read More >
Login or register to fully view this resource.

Partnership Tax Video

KPMG
2012

In this video, two professionals from KPMG Washington National Tax discuss the potential tax issues that may arise when... Read More >
Login or register to fully view this resource.

PHD Project Report: NC A&T Business School Led U.S. in Number of Underrepresented Faculty in 2016-17; Rutgers Had Most Among Majority-Serving Institutions

PHD Project
2017-08-29

The PhD Project, an award-winning program to create diversity in management, today released results of its survey on the... Read More >
Login or register to fully view this resource.

Professional Judgment in Accounting Service Lines

Dr. Jonathan Grenier & Dr. Andrew Reffett Professors of Accountancy, Miami University
2015

We all know that professional judgment is important in the accounting profession, but what does that mean exactly?
Login or register to fully view this resource.

Professional Judgment Monograph

Sam Ranzilla, KPMG LLP, Rob Chevalier, KPMG LLP, George Herrmann, KPMG LLP, Steve Glover, Ph.D., Brigham Young University, Doug Prawitt, Ph.D., Brigham Young University
2013

This monograph is intended for use as a supplement in college-level auditing and accounting courses to help students... Read More >
Login or register to fully view this resource.

Project Management for Accounting

Peter A. Salzarulo, Ph.D., Miami University
2014

In this module, students will learn about the central elements of project management and gain a basic understanding of how... Read More >
Login or register to fully view this resource.

Revenue Recognition Handbook

KPMG
2017-06-28

KPMG’s guidance on and interpretation of ASC 606. KPMG explains the new revenue recognition standard in detail, providing... Read More >
Login or register to fully view this resource.

Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues

Jan Taylor Morris, Ph.D., CPA, Sam Houston State University
2013

This module is an instructional case that utilizes the KPMG Professional Judgment Framework to assist students, acting as... Read More >
Login or register to fully view this resource.

Sales and Use Taxes and the Marketplace Fairness Act (MFA) Classroom Presentation

KPMG
2013

This module provides an overview of state sales and use taxes and discusses the effect the Marketplace Fairness Act (MFA)... Read More >
Login or register to fully view this resource.

Search for Unrecorded Liabilities

KPMG
2015

This module explains the objectives of a "Search for Unrecorded Liabilities" and teaches students the... Read More >
Login or register to fully view this resource.

Strategic Systems Auditing Cases

KPMG and the University of Illinois at Urbana-Champaign
2000

This material provides an extensive overview of the strategic-systems approach to auditing. There are eight cases from six... Read More >
Login or register to fully view this resource.

Summary of the KPMG Professional Judgment Framework

Steve Glover, Ph.D., Doug Prawitt, Ph.D.
2013

Adapted from the KPMG Elevating Professional Judgment in Auditing and Accounting monograph, this summary provides a short... Read More >
Login or register to fully view this resource.

Sustainability Issues and Opportunities with Information Systems

John "Skip" Benamati, Ph.D. and Jeffrey W Merhout, Ph.D., Miami University
2013

Corporate Social Responsibility (CSR) and Sustainability are certainly in the forefront of strategic thought processes in... Read More >
Login or register to fully view this resource.

Tax Communication Practice Exercises

Dr. Tracy Noga, Bentley University
2015

Seven different tax issues are provided, along with relevant research materials. Students are asked to draft a research... Read More >
Login or register to fully view this resource.

Tax Video: Double Sided Journal Entry

KPMG
2017-12-18

This video walks through a few basic examples of common book-to-tax adjustments, including permanent and temporary... Read More >
Login or register to fully view this resource.

Tax Video: Overview of Unrelated Business Taxable Income (UBTI)

KPMG
2017-12-18

This video provides a quick explanation of unrelated business taxable income (UBTI) for some exempt organizations and a... Read More >
Login or register to fully view this resource.

Tax Video: Passthrough Entity Overview

KPMG
2017-12-18

This video defines a Passthrough entity and explains why it is a popular business structure.
Login or register to fully view this resource.

Technical Case Studies: Revised and Updated

KPMG
2013

These four case studies are based on actual projects and cover the following topics: accounting for lease extensions,... Read More >