The basis for the Holmes' legend lies in fifty-six short stories and four novels which Arthur Conan Doyle wrote about Holmes and his faithful assistant, Dr. John H. Watson, M.D. His wife Lady Conan Doyle said he could write Holmes' stories in a room full of people talking, while riding in a train, or during a cricket match. He loved to build up his fictional characters with all their little idiosyncrasies, their strengths, and weakness, so that they became like living personalities to him and his readers.[1] This British novelist was always "the private detective, the seeker after hidden truth, the fathomer of obscure mysteries, the hound of justice upon the trial of injustice and official apathy."[2]

Sir Doyle through Sherlock Holmes was the intellectual master of the deductive methods. He did not believe in the fanciful weaving of ingenious theories miscalled intuition, nor the blind acceptance of circumstantial evidence untested by the searching light of cross-examination.[3] Lady Conan Doyle said that her husband had extraordinary powers of deduction and analysis. He had the Sherlock Holmes' brain, and Arthur sometimes privately solved mysteries that had non-pulsed the police. "He was able, through his remarkable powers of deduction and inference, to locate missing people whose relatives had given them up as lost or murdered."[4]

If Sherlock Holmes is the most famous forensic practitioner, forensic accountants can learn from this great detective. In fact, a good accountant has to be a good detective. Furthermore, a new breed of accountants is developing called a forensic accountant. Forensic accounting service has been the growth industry in the 1990s. Called the private eyes of the corporate culture, forensic accountants must have an investigative mentality. A normal accountant acts like a watchdog, but a forensic accountant must be trained to act like a bloodhound.[5] They look behind the facade and do not accept financial records at their face value.

Communication skills are important for continued success in the accounting profession, yet many researchers have suggested that accounting graduates are deficient in communication skills. A scenario approach offers an innovative approach to presenting complex, technical information that facilitates learning and infuses student enthusiasm. In general, a "scenario" presents information using characters performing activities in a specialized setting. The scenario principle can be implemented as an instructional tool, specifically: short stories, and educational novels.

Just as Conan Doyle used short stories to teach forensic chemistry, Gamow in 1979 used short stories to teach basic physics.[6] A short story is basically a long example with additional facts and related information. Usually characters are developed along with a plot. A short story would be different from a case problem in that case problems do not necessarily have interesting plots or characters.

Rather than a traditional research paper, students might be asked to prepare a 20-page short story. The story should require a plot and a focus on one area of accounting (such as the financial statement audit, partnership taxation, internal control investigation, ethics, compensation, mergers, etc.). The characters might include CPAs, financial lenders, tax advisers, IRS agents, or stockholders. This assignment should be interesting to students as well as to instructors. Most instructors will actually enjoy reading the short stories prepared by their students, and the enjoyment factor will help overcome the obstacle of "a lack of time to dedicate to the writing process in a content-filled course."[7] Short stories have been used successfully in a tax research course. Exhibit 1 is an example of a short story assignment for auditing.

If time is a factor, students may be assigned to write a two-to-five page or five-to-ten page paper. The students should develop a mini-mystery story around one or more topics, such as in advanced accounting. The major benefit from this type of assignment is that it enhances the communication skills of students. Although they do not necessarily learn more technical information, they should be better communicators. The business world today does not seem to need students who are nothing but technical experts. With the developments in computer technology, businesses require students who can communicate well and get along well with their colleagues, clients, customers, and other stakeholders.

The use of an educational novel is another extension of this scenario approach. A novel can be viewed as a series of continuous examples relating to a central theme. Novels are especially effective as learning devices because students tend to relate to fictional characters in real-life situations. The plot twists and unexpected incidents contained in educational novels contribute to the learning process. When a student encounters an unexpected phenomenon, it facilitates the retention of a new concept which appears in the dramatic or unusual context.

Using a novel in class can be as simple as making the novel a semester-long reading assignment and including a few questions from the novel on each regular exam. In addition, the novel can be used as a springboard for making innovative speaking and writing assignments.

Educational novels have been widely used in higher education. Several economics novels have been published[8] as have a business management novel,[9] and a number of accounting novels.[10] Researach indicates these can be effective classroom supplements.[11]

The first accounting novel, The Ultimate Rip-off, mixed "fraud, crime, politics, and taxation together to provide an innovative way of learning the taxation process.[12] A second book, Accosting the Golden Spire,[13] was published as a supplementary text to be used at the end of a principles of accounting course or at the beginning of an intermediate accounting course. The third book, Trap Doors and Trojan Horses,[14] concerns the auditing and information systems area. A fourth novel, Costly Reflections in a Midas Mirror,[15] mixes fraud, murder, and cost accounting together to get a better way of learning the managerial accounting process.

Indiana Jones may have been pretty handy with a bull whip and a revolver, but he couldn't tell a form 1099 from a chicken sandwich. Sure, James Bond could wrestle a parachute away from Jaws while free-falling from a plane, but he probably thought Luca Pacioli was a pasta entree.

Lenny Cramer is the answer to a world in need of a dare-devil forensic accountant. He is Humphrey Bogart with a calculator, he is Clint Eastwood with a ledger, he is a swashbuckling tax detective with a loyalty to ethics and a penchant for digging up fraud. So long, green visor; hello, snub-nosed revolver.

Hence, Lenny Cramer, his fedora-donned, wise-cracking investigator. Cramer is the ultimate accounting iconoclast: he is witty, crass, and cynical. He puts the humor and humanity back into an otherwise colorless persona.

Moses McDonald made his debut in another teaching novel entitled The Bottom Line Betrayal.[16] McDonald is a fictitious marketing professor and consultant who introduces students to various business topics, including international issues. Additionally, the book can be effectively utilized to present computer and technology issues in virtually any course.

A female accountant made her debut in 1993 in the novel Questionable Behavior.[17] Teal Stewart, CPA, the lead character, is an engaging intelligent professional who has a man fall dead at her feet. The financial fraud Teal uncovers challenges her professional and personal judgment, and changes her life as she tracks the facts and figures from Cambridge to California in a race with a cunning killer who is trying to kill her also.

In a second novel, A Question of Preference,[18] Teal becomes involved with art and murder as she works herself up the corporate ladder of an accounting firm.

The Rose Engagement[19] is another short novel that introduces and explores a number of fundamental concepts in government accounting and auditing, emphasizing the important contribution auditor's in government make to the process of democratic government. This novel involves the audit of the White House.

Another instructional novel, Deadly Art Puzzle: Accounting for Murder,[20] mixes fraud, murder, art, ethics, taxation, and accounting together to get a better way of learning the advanced accounting process. Martin Burnside, an owner of an art gallery, goes to Glenn Falls to judge an art exhibit. As a retired CPA and part-time professor at CUNY, he uses his forensic accounting background to solve a "who dun' it" plot. Along the way, business acquisition practices and advanced accounting concepts are elucidated in a way both students and instructors will find gripping as well as informative. An excerpt from this novel demonstrates the resourcefulness and humor of a forensic accountant:

"But how can you possibly know that, Martin?" Susan asked. "Temperature my dear. Think like a forensic accountant. Do you remember how hot it was that night?" Martin said.

Suddenly the suspect made a desperate leap for the door. Chief Breyer stuck his leg out and tripped him. Sergeant King moved fast, flung himself on the suspect. Mike Lenzer helped. The suspect was handcuffed and taken out.

That was a good show, Martin," Calvin Balaban said. "You missed your calling. I'm sure being a cop is more exciting than being an art dealer."

"Oh, no Calvin; just my old accounting instincts. Right Susan? Old accountants never die, they just lose their balance."

Calvin frowned and turned to Chief Breyer. "Can my wife and I leave now before Martin tells another bad accounting joke?"

Professor Tim Anderson at Ohio University and his friend, Martin Zippa, find the murderer in a Sherlock Holmes style. Along the way, Martin, a forensic accountant, has his hands full in a governmental audit which involves fraud. This novel is a fast-paced, page turner, and can be used in an advanced accounting course. Many students are exposed to not-for-profit and partnership accounting only in the advanced financial accounting course.

The scenario approach using short stories and novels engenders a refreshingly positive image of the accounting profession. Tax accountants, auditors, and other types of accountants comprise the key characters and heroes of the scenarios. What may have been wearisome and uninteresting information becomes meaningful via adventure, humor, or mystery.[22] Hopeful students will appreciate Sherlock Holmes' favorite maxim:

When you have excluded the impossible, whatever remains, however improbable, must be the truth.

To become successful in the auditing profession (e.g., to become the manager of a business firm's internal audit department or a partner in a Big-Sic CPA firm), not only must you be technically competent, you must also possess good communication skills, an imagination, and be able to work in groups. Your term project is to prepare a 15 to 20 typed page short story that focuses on forensic auditing. I suggest that you pick a topic in which you have an interest (such as fraud investigation, internal control evaluation, ethics, etc.) and try to present some basic information.

Several approaches may be used in writing a short story, such as mystery, detective, or action. You'll need to develop a plot with some characters (e.g., a CPA, financial lender, stockholder, tax adviser, lawyer, or insurance agent), but don't have too many characters. The auditing concepts must be accurate and relevant. Please write for a general audience (i.e., give me a PG or G rated story).

Remember: To be a good auditor, you must be a good detective.

Warning: Don't wait till the last minute. Start today, because you cannot do this in a couple of days.

A. Each Student will be assigned a topic included in the course.

B. The topic is to be used to develop a mini-mystery story of approximately 6-8 pages (typed-double space).

C. You may use the topic in whatever way you wish. That is, the story can be completely around the topic, the topic can be a very minor part of the story, or anything in between.

D. Use your imagination to develop your characters and your story. Any type of mystery will suffice. For example, not all mysteries have a murder involved in the story.

E. Think about what you are going to do in advance of the project due date. You might want to experiment early in the session by roughing out your paper.

F. Be sure to proof read the paper, checking for grammar, punctuation and spelling.

G. Good Luck!

1. Lady Conan Doyle, "Conan Doyle was Sherlock Holmes," Pearsons Magazine, December, 1934, in Peter Haining, Ibid, p. 29
2. J.M. Bullock, "Sherlock Holmes Saga: His Private Life," The Sunday Times, June 10, 1934, in Peter Haining ed., Sherlock Holmes Scrapbook, Crescent Books: New York, 1986, p. 32
3. "Baker Street Reflections," Justice of the Peach and Local Government Review, September 1, 1951, in Peter Haining, Ibid, p. 78.
4. Lady Conan Doyle, op.cit., note 1, p. 29.
5. Beth Delisi, "Following the Money Trail," KPMG International Act, September 1993, p. 2.
6. G. Gamow, Mr. Tompkins in Paperback. Cambridge: Cambridge Press, 1979.
7. Wygal, D.E. and D.E. Stout, "Incorporating Writing Techniques in the Accounting Classroom: Experience in Financial, Managerial and Cost Courses," Journal of Accounting Education. Fall, 1989, pp. 245-252.
8. Hill, K. and D. Owen, Death on Demand, Sun Lakes, AZ: Thomas Horton & Daughters; 1985; Jevons, J, Murder at the Margin, Sun Lakes, AZ: Thomas Horton & Daughters; 1978; Wolfson, M. and Burnaelli, In the Long Run We Are All Dead, New York: St. Martins, Press, Inc. 1984.
9. Goldratt, E.M. and J. Cox, The Goal, Croton-on-Hudson, N.Y.: North River Press, 1984.
10. Collett, I.W., Accosting the Golden Spire, Sun Lakes, AZ 85248: Thomas Horton & Daughters, 26662 S. New Town Drive, Sun Lakes, AZ 85248, 1988; The Ultimate Rip-off: A Taxing Tale, Sun Lakes, AZ: Thomas Horton & Daughters, 1988; and L.M. Smith, Trap Doors and Trojan Horses, Sun Lakes, AZ: Thomas Horton & Daughters, 1991.
11. Sharp, D., "Novels as Teaching Tools: `The Goal' in an Accounting Class." Management Accounting Campus Report. Spring, 1990.
12. Collett, I.W., The Ultimate Rip-off: A Taxing Tale, Sun Lakes, AZ: Thomas Horton & Daughters, 1988; Iris Weil Collett is the pen name for Larry Crumbley.
13. Collett, I.W., Accosting the Golden Spire, Sun Lakes, AZ: Thomas Horton & Daughters, 1988.
14. Collett, I.W. and L.M. Smith, Trap Doors and Trojan Horses, Sun Lakes, AZ: Thomas Horton & Daughters, 1991. See M. Opsata, "It was a Dark and Stormy Night," Dow Jones Investment Advisor, January 1997, pp. 98-102.
15. Collett, I.W. and Dana Forgione, Costly Reflections in a Midas Mirror, Sun Lakes, AZ: Thomas Horton & Daughters, 1995.
16. Smith, K., M. Smith, and D. Crumbley, The Bottom Line is Betrayal, Dame Publications, Inc., Houston, TX, 1995.
17. Dayne Lamb, Questionable Behavior, New York: Zebra Books, 1993. Lame is a former Price Waterhouse CPA.
18. Dayne Lamb, A Question of Preference, New York: Zebra Books, 1994.
19. R.E. Brown and B.A. Brown, The Rose Engagement, Kent, Ohio: Kent Information, 1996.
20. Larry Crumbley and Stanley Kratchman, Deadly Art Puzzle: Accounting for Murder, Dame Publications, Inc., 7800 Bissonnet, Suite 415, Houston, TX 77074, 1996.
21. Larry Crumbley, Gary Giroux, and Bob Myers, Nonprofit Sleuths, Dame Publications, Inc., Houston, TX. See also http://www.bus.lsu.edu/accounting/faculty/lcrumbley/forensic.html.
22. For more detail, see L.M. Smith, "A Novel Approach," New Accountant, December 1991, pp. 10-12, 34. Another interesting novel including the murder of an aggressive Internal Revenue Agent is Susan Dunlap, Death and Taxes, Delacorte Press, 1992.