In-Class Group Discussion
Among the three individual “accused-narrators”/accused-storytellers (not the journalistic-narrators) in the
videos we viewed, Aaron Beam, Richard Scrushy, and Weston Smith, be prepared to participate in our brief
in-class group (oral) discussion contrasting and comparing each video in your group based upon the
following questions. During our 30-minute in-class group discussion, you should each gather the thoughts
from your group member, and then, using this as your starting point, be prepared to upload your group’s
responsive presentation in PowerPoint format by the beginning of (by 6:00 p.m.) the next class period.
Estimated 7 groups of 5 participants.
Optional Questions
1. Of the three (3) individuals, which of the 3 gave the most comprehensive narrative of the events
surrounding (before, during and after) the accounting fraud?
2. Which one of the 3 was the most believable in telling his story? The next (most believable), the
least believable? Why?
3. Which one(s) was convicted pursuant to a guilty plea versus standing trial?
4. Of the one(s) standing trial what was the outcome of the trial? A hung jury/mistrial declared by
judge/ a dismissal ordered by the judge, an outright conviction by the jury, a retrial, etc.
5. How many individuals testified against each of the narrators?
6. Which one(s) spent time in prison for the offense discussed? And, how much time?
7. Which one(s) express the belief that multiple employees were involved? Approximately how many
employees were implicated in each video?
8. Which one(s) gave a clear picture of how the fraud at HealthSouth was carried out? Summarize the
method(s) explained by/in each of the narratives.
. Which narrator(s) [if any] implicated the outside auditors, accountants/accounting firms, financial
analyst(s), board of directors, or external regulator(s)
10. Which one(s) accepted the personal blame for the fraud the most, next, the least?
11. What does the term “browbeat/browbeating” have to do with the accounting fraud at HealthSouth?
What does it mean, how does “browbeating” work/how was “browbeating” carried out, and by
whom?
12. What reason did each give for not stopping the accounting fraud?
13. What does the term “state’s evidence” mean? Why would that have anything to do with the
HealthSouth accounting fraud?
14. Who do you think deserved to be penalized the most among the 3 accused-narrators?
II. PowerPoint Presentation
Using between 6 and 10 slides of content, create a group presentation to compare and contrast the three
perspectives of the same narrative from the HealthSouth case. You may use the questions above as a guide
however they are not required. You will be evaluated on your presentation based upon your ability to use
the facts to present the similarities and differences between the CEO and the two CFOs.
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