All Theses, Dissertations, and Capstone Projects

Year of Award



Master of Business Administration (MBA)


College of Business & Professional Studies

Degree Program

Business Administration


Business Administration


manufacturer, barcode, UPC, liability, clearinghouse, manager, consumer


This.thesis presents a brief overview of brand coupon fraud, with special attention given to accounting abuses committed by management. Alternatives are presented to help improve internal controls to prevent accounting abuses. Accounting Standards No. 5, “Accounting for Contingent Liabilities” is mentioned. Recommendations to help end coupon misredemptions are also discussed.

This paper concludes that fraud in the brand coupon industry is increasing rapidly and a more efficient way of controlling fraud internally and externally must be addressed to help manufacturers cut down on losses and become more profitable. A case involving coupon fraud is also presented.

Document Type

Restricted Thesis


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