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iRubric: Fraud Paper rubric

iRubric: Fraud Paper rubric


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Fraud Paper 
Accounting fraud paper
Rubric Code: DXW78C8
Ready to use
Public Rubric
Subject: Accounting  
Type: Writing  
Grade Levels: Undergraduate

Powered by iRubric Fraud Paper
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0 pts


0.25 pts


0.5 pts


0.75 pts


1 pts

Company
1 pts

Briefly describe the company
0 ( x 1 pts)

No answer
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

Partial credit
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Correctly describes company
Description
1 pts

What was the problem?
0 ( x 1 pts)

No answer or very poor explanation
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

Fails to fully describe the scandal
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Fully describes the scandal accurately
Description
1 pts

Who/what caused it?
0 ( x 1 pts)

No answer or very poor explanation
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

Poor or incomplete explanation of cause
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Correctly described cause
Description
1 pts

How was it uncovered?
0 ( x 1 pts)

No answer or very poor explanation
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

Poor or incomplete explanation of discovery
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Correctly describes the discovery
Post-Detection
2 pts

What happened after the problem was uncovered?
0 ( x 2 pts)

No answer
0.25 ( x 2 pts)

Partial credit
(1/2 pt)
0.5 ( x 2 pts)

Half credit
(1pt)
0.75 ( x 2 pts)

Partial credit
(1.5pts)
1 ( x 2 pts)

Fully describe consequences for scandal firm
(2pts)
Outcome of firm
2 pts

What was the final outcome for the firm?
0 ( x 2 pts)

No answer
0.25 ( x 2 pts)

Partial credit
(1/2 pt)
0.5 ( x 2 pts)

Half credit
(1pt)
0.75 ( x 2 pts)

Partial credit
(1.5pts)
1 ( x 2 pts)

Fully describe consequences for scandal firm
(2pts)
Officers
1 pts

Who was the CEO?
0 ( x 1 pts)

No answer
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

N/A
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Correctly identified
Officers
1 pts

Who was the chairman of the Board?
0 ( x 1 pts)

No answer
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

N/A
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Correctly identified
Officers
1 pts

Who was the CFO?
0 ( x 1 pts)

No answer
0.25 ( x 1 pts)

N/A
0.5 ( x 1 pts)

N/A
0.75 ( x 1 pts)

N/A
1 ( x 1 pts)

Correctly identified
Auditors
2 pts

Who were the public accountants at time of scandal?
0 ( x 2 pts)

No answer
0.25 ( x 2 pts)

N/A
0.5 ( x 2 pts)

N/A
0.75 ( x 2 pts)

N/A
1 ( x 2 pts)

Correctly identified
Other Auditors
2 pts

Did another accounting firm get involved after discovery?
0 ( x 2 pts)

No answer
0.25 ( x 2 pts)

N/A
0.5 ( x 2 pts)

The report acknowledges another auditor became involved but does not name them correctly.
0.75 ( x 2 pts)

N/A
1 ( x 2 pts)

Acknowledges other auditor involvement and names the auditor correctly.
Qualified Opinion
2 pts

Did the company get a qualified opinion on financials during scandal years?
0 ( x 2 pts)

No answer (did not address whether a qualified opinion was given or not)
0.25 ( x 2 pts)

N/A
0.5 ( x 2 pts)

N/A
0.75 ( x 2 pts)

N/A
1 ( x 2 pts)

Correctly identified the audit opinion given during scandal years.
Qualified Opinion - Later
2 pts

Did the company get a qualified opinion in later years?
0 ( x 2 pts)

No answer (did not address whether a qualified opinion was given or not)
0.25 ( x 2 pts)

N/A
0.5 ( x 2 pts)

N/A
0.75 ( x 2 pts)

N/A
1 ( x 2 pts)

Correctly identified the audit opinion given during later years (3 years after).
Auditor Penalities
2 pts

What penalties, if any, did the auditors suffer?
0 ( x 2 pts)

No answer (did not address whether the audit firm incurred penalties)
0.25 ( x 2 pts)

N/A
0.5 ( x 2 pts)

Some of the penalties were addressed
0.75 ( x 2 pts)

N/A
1 ( x 2 pts)

All of the penalties were correctly identified
Writing
4 pts

- Grammar
- Professional Tone
- Clarity
0 ( x 4 pts)

Very poor writing. Lots of grammatical errors, very casual tone, and hard to read.
0.25 ( x 4 pts)

Very casual tone, grammatical errors, and some unclear sentences.
0.5 ( x 4 pts)

Some grammatical errors and some unclear sentences.
0.75 ( x 4 pts)

A few grammatical errors but overall fairly well written.
1 ( x 4 pts)

No issues, easy to read, and professional.




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