JOURNAL ARTICLE

Is Robin Hood Just a Fairy Tale?

  • Published In: Journal of Forensic Accounting Research, 2025, v. 10, n. 1. P. 318 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Harvin, Oscar J.; Michelman, Jeffrey E.; Waldrup, Bobby; Gammon, Kyle 3 of 3

Abstract

This case explores the embezzlement of over $650,000 by Jerimiah Williams, a former controller for Derby Construction. Driven by a desire to support a music venture and community-oriented nonprofit following the deaths of his brother and cousin, Williams rationalized his actions as morally justified, likening himself to a modern-day Robin Hood. The case presents students with a deep look into the perpetrator's mindset, emphasizing the rationalization element of the fraud triangle. It enables students to apply psychological theories such as the halo effect, social identity, and motivated reasoning to understand how Williams justified his crimes. This case is suitable for courses in auditing, forensic accounting, and white-collar crime. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Journal of Forensic Accounting Research. 2025/01, Vol. 10, Issue 1, p318
  • Document Type:Article
  • Subject Area:Law
  • Publication Date:2025
  • ISSN:2380-2138
  • DOI:10.2308/JFAR-2023-002
  • Accession Number:189684703
  • Copyright Statement:Copyright of Journal of Forensic Accounting Research is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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