The Mysterious Case of the Loaded Leprechaun

The Loaded Leprechaun is a brewery/restaurant with locations around the U.S. At the end of their meal, patrons have the option to participate in the popular ‘‘Dollar Holler’’ tradition, wherein they personalize a dollar bill and staple it to a surface in the restaurant. The case requires students to address the legal, financial accounting, tax, and auditing issues arising from this tradition. The modular nature of the case allows the instructor to assign individual topics or the entire case, depending on the nature of the class. As students complete the case, they are exposed to an unusual, but realistic, scenario requiring them to think critically about the underlying accounting issues and conduct professional research. In addition, implementation of the case does not require a significant investment of effort on the part of the instructor.