Management And Accounting Web

Journal of Forensic Accounting

Volume (1) 2000 - Volume 9(1) 2008

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Journal of Forensic and Investigative Accounting 2009-2015
Auditing Main Page | Journal Bibliographies Main Page

Abdolmohammadi, M. J. and W. J. Read. 2006. Are audit opinion modifications associated with future financial restatements? Journal of Forensic Accounting 7(1): 39-64.

Akers, M. D. and J. L. Bellovary. 2006. What is fraud and who is responsible? Journal of Forensic Accounting 7(1): 247-256.

Albrecht, C. C., W. S. Albrecht and J. G. Dunn. 2001. Can auditors detect fraud? A review of the research evidence. Journal of Forensic Accounting (2): 1-12.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2001. Conducting a pro-active fraud audit: A case study. Journal of Forensic Accounting (2): 203-218.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2004. Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting (5): 109-130.

Allen, R. D. and R. J. Elder. 2001. An empirical investigation of the effectiveness of balance and invoice confirmations. Journal of Forensic Accounting (2): 219-236.

Anderson, S. C., K. Capriotti and V. Shea. 2005. Student case: The misguided bond. Journal of Forensic Accounting 6(1): 213-234.

Angellotti, N. and D. L. Crumbley. 2004. Civil court procedures and their relevance to expert witnesses. Journal of Forensic Accounting (5): 411-420.

Apostolou, B., J. M. Hassell and S. A. Webber. 2000. Forensic expert classifications of management. Journal of Forensic Accounting (1): 181-192.

Apostolou, N. and D. L. Crumbley. 2003. Assessing the financial health of governmental units. Journal of Forensic Accounting (4): 291-302.

Apostolou, N. and D. L. Crumbley. 2005. Fraud surveys: Lessons for forensic accountants. Journal of Forensic Accounting 6(1): 103-118.

Apostolou, N. G. and D. L. Grumbley. 2007. Some recent fraud survey results: Similarities and inconsistencies. Journal of Forensic Accounting 8(1-2): 245-270.

Baker, C. R. and D. Prentice. 2007. The evolution of auditor liability under common law. Journal of Forensic Accounting 8(1-2): 183-200.

Ballou, B., J. Mueller and P. Zikmund. 2004. Student case: TruGloss Shanghai JV. Journal of Forensic Accounting (5): 433-456. (Investigating Fraud in an International Joint Venture).

Bame-Aldred, C, J. T. Sweeney and D. Seifert. 2007. An examination of the effectiveness of Sarbanes-Oxley whistle-blower protection. Journal of Forensic Accounting 8(1-2): 105-118.

Barnes, P. 2004. Towards an economic theory of management fraud and corporate failure. Journal of Forensic Accounting (5): 91-108.

Barra, R. A. and M. E. Taylor. 2007. An experimental investigation of the application of order effects in correctly determining the fairness of accounts receivable. Journal of Forensic Accounting 8(1-2): 155-182.

Beasley, M. S. 2003. SAS No 99: A new look at auditor detection of fraud. Journal of Forensic Accounting (4): 1-20.

Beasley, M. S. and J. G. Jenkins. 2003. The relation of information technology and financial statement fraud. Journal of Forensic Accounting (4): 217-232.

Beasley, M. S., R. Clune and D. R. Hermanson. 2008. The impact of enterprise risk management on the internal audit function. Journal of Forensic Accounting 9(1): 1-20.

Bee, S. and D. Hayes. 2006. Student case: Noreen naive and the case of the baffled business owner - A grader-friendly, financial statement analysis case. Journal of Forensic Accounting 7(2): 533-562.

Begley, J., T. V. Eaton and S. W. Peck. 2003. Managers’ incentives to manipulate earnings in management buyout contests: An examination of how corporate governance and market mechanisms mitigate earnings management. Journal of Forensic Accounting (4): 249-274.

Bitner, L. N. and J. M. Trussel. 2003. Have new economy firms ushered in a new era of earnings management? Journal of Forensic Accounting (5): 275-290.

Blair, L. 2004. An estimated tax payment scheme. Journal of Forensic Accounting (5): 511-514.

Boyer, M. M. 2005. Assessing demand for directors' and officers' insurance using public information. Journal of Forensic Accounting 6(2): 389-410.

Bremser, W. G. 2002. Damages measurement of new economy firms. Journal of Forensic Accounting (3): 253-262.

Brennan, N. 2005. Accounting expertise in litigation and dispute resolution. Journal of Forensic Accounting 6(2): 333-356.

Brody, R. G., D. R. Hermanson and M. J. Hoffman. 2005. Identity theft and the U.S. Postal Inspection Service. Journal of Forensic Accounting 6(2): 357-366.

Buckhoff, T. and J. Hansen. 2002. Interviewing as a 'forensic-type' procedure. Journal of Forensic Accounting (3): 1-16.

Buckhoff, T. A. and M. H. Taylor. 2005. Case study of the role of the expert witness report in a legal dispute. Journal of Forensic Accounting 6(2): 367-388.

Buckhoff, T. A. and R. W. Schrader. 2000. The teaching of forensic accounting in the United States. Journal of Forensic Accounting (1): 135-146.

Burgess, D. O. and C. Pacini. 2000. Forensic risk management: A sharpened fraud focus reduces litigation risk. Journal of Forensic Accounting (1): 279-282.

Burgess, D. O. and C. Pacini. 2001. Forensic risk management: What employers do not know will hurt them. Journal of Forensic Accounting (2): 121-124.

Callahan, D. 2004. Rational cheating: Everyone's doing it. Journal of Forensic Accounting (5): 577-580.

Caster, D., B. Mittag and C. A. Scheraga. 2003. Application of digital analysis to assess the quality and usability of the ATA database. Journal of Forensic Accounting (4): 95-104.

Cataldo, A. J. and L. N. Killough. 2002. The "pump and dump" and "cybersmear." An investigation of two cases of internet-based stock price manipulation. Journal of Forensic Accounting (3): 225-244.

Cendrowsky, H., L. R. Donaldson and J. Martin. 2005. SSARS 10: Check your malpractice insurance. Journal of Forensic Accounting 6(1): 245-251.

Chan, S. H., D. J. Lowe and L. J. Yao. 2008. The legal implications of auditors using a fraud decision aid vs. professional judgment. Journal of Forensic Accounting 9(1): 63-82.

Chen, C. and J. T. Sennetti. 2005. Fraudulent financial reporting characteristics of the computer industry under a strategic-system lens. Journal of Forensic Accounting 6(1): 23-54.

Cherry, A. A. 2006. Case study: The use of restructuring reserves to manipulate reported income at Sunbeam Corporation. Journal of Forensic Accounting 7(1): 221-236.

Choo, F. and K. Tan. 2004. An analysis of auditors' fraud risk judgments in a multi-audit task setting. Journal of Forensic Accounting (5): 49-66.

Clements, L. H. 2005. Whistleblowing: Who, what, when, where, why & how? Journal of Forensic Accounting 6(2): 429-440.

Coglitore, F. J. and D. M. Matson. 2007. The use of computer-assisted auditing techniques in the auditing course: Further evidence. Journal of Forensic Accounting 8(1-2): 201-226.

Cohen, A. M. and M. P. Glynn. 2005. Letter to the editor (Response to Cendrowsky, et. al.). Journal of Forensic Accounting 6(1): 252-254.

Colbert, J. L. 2006. Professional associations of expert witnesses. Journal of Forensic Accounting 7(1): 31-38. ("At least four organizations in the UK exclusively serve the interests of expert witnesses and attorneys. The four are: the Academy of Experts, the Chamber of Experts, the Expert Witness Institute, and the Society of Expert Witnesses").

Coller, M. and G. W. Harrison. 2001. Time value and the expert witness: Guidance from the tobacco litigation. Journal of Forensic Accounting (2): 145-160.

Collins, J. M. 2003. Business identity theft: The latest twist. Journal of Forensic Accounting (4): 303-306.

Crumbley, D. L. 2001. Forensic accounting: Older than you think. Journal of Forensic Accounting (2): 181-202.

Crumbley, D. L. 2000. From the editor-in-chief. Journal of Forensic Accounting (1): 1-2.

Crumbley, D. L. 2002. Stock option accounting can be materially misleading. Journal of Forensic Accounting (3): 131-138.

Crumbley, D. L. and N. Apostolou. 2001. Cook the books and you will go directly to jail. Journal of Forensic Accounting (2): 131-138.

Crumbley, D. L. and W. E. Seago. 2003. Immunity from civil liability for the expert witness: Don't count on it. Journal of Forensic Accounting (4): 145-154.

D'Aquila, J. M. 2004. Management's emphasis on integrity and ethical values: A function of an organization's size and ownership type? Journal of Forensic Accounting (5): 393-410.

D'Aquila, J. M. 2007. Where have the auditors gone wrong?: An analysis of SEC accounting and auditing enforcement releases. Journal of Forensic Accounting 8(1-2): 89-104.

Davia, H. R. 2002. Fraud specific auditing. Journal of Forensic Accounting (3): 111-120.

De Berry, T. W. 2004. Successes and failures with a new fraud course at a small university. Journal of Forensic Accounting (5): 515-528.

De Berry, T. W. and M. E. Merritt. 2006. A study of the abilities of accounting and auditing professionals in recognizing red flags of fraud. Journal of Forensic Accounting 7(1): 89-108.

DeZoort, F. T. and J. D. Stanley. 2006. Fair presentation in the Sarbanes-Oxley era: An assessment framework and opportunities for forensic accountants. Journal of Forensic Accounting 7(2): 279-294.

DiGabriele, J. A. 2006. Divorce and the self-employed meet economic reality. Journal of Forensic Accounting 7(2): ?.

DiGabriele, J. A. 2007. To have and to hold: An empirical investigation of preferences for valuation methods of closely held companies in the matrimonial court. Journal of Forensic Accounting 8(1-2): ?.

DiGabriele, J. A. 2008. Forensic accounting and the martial life style analysis. Journal of Forensic Accounting 9(1): ?.

Donnelly, D. P., D. O'Bryan and J. J. Quirin. 2002. The perceived occurrence and acceptance of dysfunctional audit behavior. Journal of Forensic Accounting (3): 245-252.

Du, H., C. P. Cullinan and G. B. Wright. 2007. Is there a relationship between management compensation and revenue misstatements? Journal of Forensic Accounting 8(1-2): 119-140.

Dunn, P. 2003. Aspects of a management control philosophy that contribute to fraudulent financial reporting. Journal of Forensic Accounting  (4): 35-60.

Durtschi, C. and R. R. Fullerton. 2005. Teaching fraud detection skills: A problem-based learning approach. Journal of Forensic Accounting 6(1): 187-212.

Durtschi, C., W. Hillison and C. Pacini. 2004. The effective use of Benford's law to assist in detecting fraud in accounting data. Journal of Forensic Accounting (5): 17-34.

East, L. 2002. A forensic accountant follows the money trail of Edwin Edwards. Journal of Forensic Accounting (3): 271-276.

Eaton, T. V. 2003. The role of the forensic accountant in a criminal investigation. Journal of Forensic Accounting (4): 321-324.

Eaton, T. V. and W. T. Weber. 2008. Whistleblowing: A review of previous research and suggestions for best practices. Journal of Forensic Accounting 9(1): 21-36.

Farrell, B. R. and P. Healy. 2000. White collar crime: A profile of the perpetrator and an evaluation of the responsibilities for its prevention and detection. Journal of Forensic Accounting (1): 17-34.

Felo, A. J. 2006. Board oversight of corporate ethics programs and changes in financial disclosure credibility. Journal of Forensic Accounting 7(2): 473-494.

Fenton, E. D. Jr. 2004. Audit technique guides from the IRS: Useful tools for industry specific investigations. Journal of Forensic Accounting (5): 35-48.

Flinn, R. E. 2001. Forensic news. Journal of Forensic Accounting (2): 139-144.

Flinn, R. E. 2001. Forensic news. Journal of Forensic Accounting (2): 269-274.

Flinn, R. E. 2002. Forensic news. Journal of Forensic Accounting (3): 107-110.

Flinn, R. E. 2002. Forensic news. Journal of Forensic Accounting (3): 283-288.

Flinn, R. E. 2003. Forensic news. Journal of Forensic Accounting (4): 157-164.

Flinn, R. E. 2003. Forensic news. Journal of Forensic Accounting (4): 331-336.

Flinn, R. E. 2004. Forensic news. Journal of Forensic Accounting (5): 249-254.

Flinn, R. E. 2004. Forensic news. Journal of Forensic Accounting (5): 571-576.

Freund, S., R. D. Fuerman and L. Shaw. 2002. Fraudulent audited annual financial statements in post-PSLRA private securities class actions: Determinants of auditor litigation. Journal of Forensic Accounting (3): 69-90.

Friske, B. K. and D. Pulliam. 2004. Tax fraud abusive trust schemes and IRS effort to put a stop to them. Journal of Forensic Accounting (5): 503-510.

Gannon, M. W. and J. J. Donegan. 2005. Off-the-book income and self-control theory: An exploratory study of income tax evasion. Journal of Forensic Accounting 6(1): 163-186.

Gierlasinski, N. J. and K. Carnes. 2003. Viatical fraud: What the accountant should know. Journal of Forensic Accounting (4): 105-112.

Goldstine, J. A. 2006. Fraud auditing small businesses with the wheel. Journal of Forensic Accounting 7(1): 245-246.

Gramling, A. A., J. W. Schatzberg, W. A. Wallace and C. Walsh. 2000. An analysis of the perceptions of auditors, preparers, and users of audited financial statements in the United States. Journal of Forensic Accounting (1): 35-72.

Grazioli, S, K. Jamal and P. E. Johnson. 2006. A cognitive approach to fraud detection. Journal of Forensic Accounting 7(1): 65-88.

Green, B. P. and T. G. Calderon. 2001. Consideration of financial and non financial data in fraud risk assessment: The Beanie Bag Case. Journal of Forensic Accounting (2): 95-116.

Gronewold, U. 2006. Probative value of audit evidence: A framework and synthesis. Journal of Forensic Accounting 7(2): 345-394.

Grove, H. and T. Cook. 2004. Lessons for auditors: Quantitative and qualitative red flags. Journal of Forensic Accounting (5): 131-146.

Guan, L., C. J. Writght and L. Sun. 2004. Earnings management in targeted hostile takeover firms. Journal of Forensic Accounting (5): 421-432.

Guan, L., C. J. Skousen and T. S. Wetzel. 2005. Unusual patterns in reported earnings: Additional evidence. Journal of Forensic Accounting 6(2): 317-332.

Hamilton, C. 2004. Forensic business valuation. Journal of Forensic Accounting (5): 217-224.

Hanlin, W. A. Jr. 2004. Fraud prevention - What are we waiting for? Journal of Forensic Accounting (5): 529-546.

Hansen, J. D. and B. K. Klamm. 2004. A comparison of accounting majors' and forensic experts' classification of management fraud risk factors. Journal of Forensic Accounting (5): 351-364.

Hermanson, D. R., B. Moran, C. S. Rossie and D. T. Wolf. 2006. Continuous monitoring of transactions to reduce fraud, misuse, and errors. Journal of Forensic Accounting 7(1): 17-30.

Hermanson, H. M., K. S. Schulzke and G. R. Shell. 2003. The role of bargaining style in public company audits. Journal of Forensic Accounting (4): 233-248.

Higson, A. 2004. Why is management reticent to report fraud? An exploratory study in the UK. Journal of Forensic Accounting (5): 365-392.

Hiner, R. R. and D. P. Smith. 2002. Financial status audits. Journal of Forensic Accounting (3): 139-148.

Huang, H. W., C. C. Lee and E. R. Green. 2008. Non-audit fees, auditor independence and auditor litigation. Journal of Forensic Accounting 9(1): 157-174.

Hughes, K. E. II., T. J. Louwers and J. K. Reynolds. 2008. Toward an expanded control environment framework. Journal of Forensic Accounting 9(1): 115-128.

Jackson, S. B. 2004. Earnings management by initial public offering firms: A reexamination. Journal of Forensic Accounting (5): 67-90.

Jamal, K. and E. Marshall. 2008. Profile of courage: Marilyn Stitt, KPMG and the audit of Hollinger Inc. Journal of Forensic Accounting 9(1): ?.

Jenkins, D. S., G. D. Kane and U. Velury. 2007. Earnings conservatism and audit quality: An examination of the late 1990s. Journal of Forensic Accounting 8(1-2): 287-302.

Johnson, C. B. and T. C. Ireland. 2007. An empirical examination of manipulation in components of the income statement. Journal of Forensic Accounting 8(1-2): 1-28.

Johnson, G. G. 2005. Financial sleuthing using Benford's law to analyze quarterly data with various industry profiles. Journal of Forensic Accounting 6(2): 293-316.

Journal of Forensic Accounting. 2004. Audit committees: The last best hope. Letter from the publisher. Journal of Forensic Accounting (5): 189-216.

Joyce, W. B. 2002. Income manipulation and accounting loan loss reserves. Journal of Forensic Accounting (3): 51-68.

Kaminski, K. A. and T. S. Wetzel. 2004. Financial ratios and fraud: An exploratory study using chaos theory. Journal of Forensic Accounting (5): 147-172.

Kaplan, M. G. 2002. Say cheese. Journal of Forensic Accounting (3): 163-164.

Kern, C. L. and D. M. Greenwood. 2005. A corporate dilemma: Unintended effects of goal attainment. Journal of Forensic Accounting 6(2): 419-428.

Ketz, J. E. 2004. Comments on the forensic services discussion memorandum: An open letter to the AICPA. Journal of Forensic Accounting (5): 481-492.

Konishi, T., H. N. Pontell and G. Geis. 2007. Forensic accounting in Japan. Journal of Forensic Accounting 8(1-2): 141-154.

Kovalerchuk, B., E. Vityaev and R. Holtfreter. 2007. Correlation of complex evidence in forensic accounting using data mining. Journal of Forensic Accounting 8(1-2): 53-88.

Kyle, D. G. 2002. Abuse, The road to fraud. Journal of Forensic Accounting (3): 121-130.

Labelle, R. 2004. Investigative and forensic accounting accredited as a specialization of public accounting. Journal of Forensic Accounting (5): 493-502.

Labelle, R. and M. Saboly. 2008. Forensic accounting in France: Emergence and development. Journal of Forensic Accounting 9(1): 83-94.

LaGraize, W. A. Jr. and D. L. Crumbley. 2004. Special masters and court appointed experts. Journal of Forensic Accounting (5): 237-242.

Lanza, R. B. 2000. Using digital analysis to detect fraud. Journal of Forensic Accounting (1): 291-296.

Latham, C. K., F. A. Jocobs and N. Kotchetova. 2000. The impact of agency structure and management characteristics on disclosure fraud. Journal of Forensic Accounting (1): 147-180.

Lee, B. B. and B. Choi. 2002. Company size, auditor type and earnings management. Journal of Forensic Accounting (3): 27-50.

Lee, B. B., S. Cox and D. Roden. 2007. Have the big accounting firms lost their audit quality advantage? Evidence from the returns-earnings relation. Journal of Forensic Accounting 8(1-2): 271-286.

Lee, P., W Jiang and A. Anandarajan. 2005. Going concern report modeling: A study of factors influencing the auditor's decision. Journal of Forensic Accounting 6(1): 55-76.

Legoria, J. and J. A. Pendley. 2004. Auditor independence: An assessment of accounting and auditing enforcement releases and earnings management. Journal of Forensic Accounting (5): 311-336.

Lehman, M. and M. Weidenmier. 2007. Case study: Detecting shell companies with dynamic text comparisons. Journal of Forensic Accounting 8(1-2): 347-368.

Leicester, M. and D. L. Crumbley. 2000. A primer for forensic witnesses regarding judicial procedure and rules of evidence. Journal of Forensic Accounting (1): 73-102.

Leisenring, J. J. 2004. The meaning of neutral financial reporting. Journal of Forensic Accounting (5): 271-272.

Loftus, J. T. and T. E. Vermeer. 2003. Pro-active fraud auditing: Technology, fraud auditing, and liquor. Journal of Forensic Accounting (4): 307-310.

Louwers, T. 2000 Your forensic bookshelf. Journal of Forensic Accounting (1): 275-278.

Louwers, T. 2001 Your forensic bookshelf. Journal of Forensic Accounting (2): 117-120.

Louwers, T. 2001 Your forensic bookshelf. Journal of Forensic Accounting (2): 265-268.

Louwers, T. 2002 Your forensic bookshelf. Journal of Forensic Accounting (3): 103-106.

Louwers, T. 2002 Your forensic bookshelf. Journal of Forensic Accounting (3): 279-282.

Louwers, T. 2003 Your forensic bookshelf. Journal of Forensic Accounting (4): 155-156.

Louwers, T. J. and E. W. Typpo. 2001. A re-examination of pre-SAS No. 59 auditor classification accuracy: Implications for future research. Journal of Forensic Accounting (2): 13-24.

Lovata, L. M. 2007. Earnings management: The game. Journal of Forensic Accounting 8(1-2): 227-244. ("This paper describes a game used to help students understand that information asymmetry exists between managers and the public, and that public information may be misstated to increase management wealth").

Maroney, J. J. and T. J. Rupert. 2001. The effects of peer influence on taxpayer's compliance decisions. Journal of Forensic Accounting (2): 237-250.

Massoud, M. F. 2004. Earnings management and vendor allowances. Journal of Forensic Accounting (5): 225-230.

Matson, D. M. 2005.Accountability and evidence evaluation in two audit tasks. Journal of Forensic Accounting 6(1): 1-22.

Mattessich, R. 2001. A tale of forensic accounting before forensic accounting. Journal of Forensic Accounting (2): 293-295.

McClelland, P. and P. Stanton. 2004. Forensic accounting: It's positively ancient. Journal of Forensic Accounting (5): 555-560.

Mensel, D. E. 2007. Using computers to detect fraud. Journal of Forensic Accounting 8(1-2): ?.

Meservy, R. D., M. Romney and M. F. Zimbelman. 2006. Certified fraud examiners: A survey of their training, experience and curriculum recommendations. Journal of Forensic Accounting 7(1): 163-184.

Mitra, S. 2003. Your forensic bookshelf. Journal of Forensic Accounting (4): 325-330.

Mitra, S. 2004. Your forensic bookshelf. Journal of Forensic Accounting (5): 243-248.

Mitra, S. 2004. Your forensic bookshelf. Journal of Forensic Accounting (5): 565-570.

Mitra, S. 2005. Institutional investors, managerial ownership and accrual management. Journal of Forensic Accounting 6(1): 77-102.

Mitra, S. and J. Rodrique. 2002. Discretionary accounting accruals: A methodological issue in earnings management research. Journal of Forensic Accounting (3): 185-206.

Mounce, P. H. and J. J. Frazier. 2002. The effects of forensic accounting education on an accountant's employment potential. Journal of Forensic Accounting (3): 91-102.

Moyes, G. D. and A. Anandarajan. 2006. CPAs' perceptions of factors influencing the quality of financial statement audits: Substandard performance and impaired independence. Journal of Forensic Accounting 7(1): 133-162.

Moyes, G. D. and C. R. Baker. 2003. Auditors' beliefs about fraud detection effectiveness of standard audit procedures. Journal of Forensic Accounting (4): 199-216.

Nigrini, M. J. 2006. Monitoring techniques available to the forensic accountant. Journal of Forensic Accounting 7(2): 321-344.

Niu, F. F. 2007. Transition method to adopt fair value accounting for employee stock options: Economic determinates and consequences. Journal of Forensic Accounting 8(1-2): 303-334.

Ojo, M. 2007. General literature on the expectations gap: What the audit profession does and what the public perceive the audit profession should do. Journal of Forensic Accounting 8(1-2): ?.

O'Keefe, T. P., J. R. Wanbsganss and R. J. Dosch. 2006. Examining for fraud: A case for a larger alpha. Journal of Forensic Accounting 7(1): 1-16.

Opfer, N. D. 2005. Avoiding fraud on disaster clean-up projects. Journal of Forensic Accounting 6(2): 411-418.

Osborn, J. P. 2004. Student case: Pork to Plate Corp. Journal of Forensic Accounting (5): 173-188.

Osborn, J. P. 2007. The usefulness of fraud warning signs in forensic accounting. Journal of Forensic Accounting 8(1-2): 335-346.

Ou, J. A. and J. F. Sepe. 2001. The dispersion in analysis earnings forecasts and the relative importance of earnings and book value in equity valuation. Journal of Forensic Accounting (2): 251-264.

Pacini, C. 2002. The forensic accountant's role in fighting terrorist financing. Journal of Forensic Accounting (3): 289-300.

Pacini, C. 2003. Privileged communications between forensic accountants, attorneys, and clients threatened by Federal rule. Journal of Forensic Accounting (4): 337-342.

Pacini, C. 2003. The forensic accountant and forgery. Journal of Forensic Accounting (4): 165-170.

Pacini, C. 2004. Beware of charitable donations supporting terrorism. Journal of Forensic Accounting (5): 255-264.

Pacini, C. 2004. Check 21: Fraud implications of the check clearing for the 21st century act. Journal of Forensic Accounting (5): 559-562.

Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud. Journal of Forensic Accounting 6(1): 255-260.

Pacini, C. 2005. Forensic risk management: Accountants and bankruptcy fraud - Part II. Journal of Forensic Accounting 6(2): 473-478.

Pacini, C. 2006. Forensic risk management: Forensic accountants and Qui Tam actions under the False Claims Act. Journal of Forensic Accounting 7(1): 263-268.

Pacini, C. 2007. Forensic risk management: the fight against trade secret espionage. Journal of Forensic Accounting 8(1-2): ?.

Pacini, C., D. Sinason and W. Hillison. 2001. Potential liability exposure of third-party investigations under the fair credit reporting act. Journal of Forensic Accounting (2): 279-284.

Pacini, C., H. Rogers and J. Swingen. 2002. Beware of bribes of foreign officials. Journal of Forensic Accounting (3): 149-156.

Pariser, D. B. and R. C. Brooks. 2003. Government compliance initiatives in combating fraud and abuse in federal health care programs. Journal of Forensic Accounting (4): 77-94.

Peltier-Rivest, D. 2002. Implicit claim incentives on the accounting choices of troubled companies. Journal of Forensic Accounting (3): 165-184.

Peskaitis, S. and J. Schultz. 2008. Computer forensic study reveals hardware sellers are selling more than expected. Journal of Forensic Accounting 9(1): ?.

Peterson, B. K. and B. P. Reider, 2000. Fraud coverage on the major disclosed professional accounting certification exams during the 1990s. Journal of Forensic Accounting (1): 3-16.

Peterson, B. K. and B. P. Reider. 2001. An examination of forensic accounting courses: Content and learning activities. Journal of Forensic Accounting (2): 25-42.

Peterson, B. K. and D. R. Barnhill. 2003. Accountants as expert witnesses: A primer on meeting Daubert challenges. Journal of Forensic Accounting (4): 113-126.

Pillsbury, C. 2005. Megafrauds: Should the auditors have known? A classroom exercise. Journal of Forensic Accounting 6(2): 441-454.

Ragothaman, S. 2003. A neural networks approach to predicting corporate illegal behavior. Journal of Forensic Accounting (4): 181-198.

Ragothaman, S., A. Lavin and T. Davies. 2008. A neural networks approach to predicting earnings restatements. Journal of Forensic Accounting 9(1): 95-114.

Reed, R. M. and D. K. Pence. 2005. Detecting fraud in financial statements: The use of digital analysis as an analytical review procedure. Journal of Forensic Accounting 6(1): 135-146.

Rejesus, R. M., B. B. Little and M. Jaramillo. 2006. Is there manipulation of self-reported yield data in crop insurance? An application of Benford's Law. Journal of Forensic Accounting 7(2): 495-512.

Rezaee, Z. 2001. Gamesmanship and financial statement fraud. Journal of Forensic Accounting (2): 275-278.

Rezaee, Z. 2002. Forensic accounting practices, education, and certifications. Journal of Forensic Accounting (3): 207-224.

Razaee, Z. 2003. Cooking the books is a crime: A lesson learned from the Enron Case. Journal of Forensic Accounting (5): 137-144.

Rezaee, Z. and J. L. Turner. 2006. An analysis of auditor-selection decisions: The case of ex-Andersen clients. Journal of Forensic Accounting 7(2): 439-462.

Rezaee, Z. and P. K. Jian. 2005. Industry-wide effects of the Sarbanes-Oxley Act of 2002. Journal of Forensic Accounting 6(1): 147-162.

Rezaee, Z. and S. J. Roohani. 2001. An examination of the association between S&L financial distress and independent auditors' opinions. Journal of Forensic Accounting (2): 161-180.

Rezaee, Z., A. K. Hunt and J. M. Lukawitz. 2004. Capital market reactions to auditor's reputation: Evidence from Andersen's former clients. Journal of Forensic Accounting (5): 337-350.

Rizzi, J. V. 2007. Looking behind the financial curtain. Journal of Forensic Accounting 8(1-2): ?.

Ronen, J. 2003. Financial statement insurance. Journal of Forensic Accounting (4): 127-136. (Link to NYU)

Rushinek, A. and S. Rushinek. 2000. Internet fraud auditing: A simulated health care industry case study. Journal of Forensic Accounting (1): 125-134.

Rushinek, A. and S. Rushinek. 2000. The role of the forensic accountant in calculating damages using the “But-If” analysis in a case of internet day trader and online broker misconduct litigation. Journal of Forensic Accounting (1): 241-250.

Salzman, M. 2002. Dental practice employee embezzlement: A warning to dentists. Journal of Forensic Accounting (3): 277-278.

Sanchez, M. H. and J. Trewin. 2004. A forensic accountant as an expert witness in a criminal prosecution. Journal of Forensic Accounting (5): 231-236.

Satava, D. 2005. Thacher on Columbus's first voyage: How much did it really cost? Journal of Forensic Accounting 6(2): 455-466.

Savage, S. 2003. Some gratuitous inflammatory remarks on the accounting industry. Journal of Forensic Accounting (4): 351-354.

Shawver, T. J., P. C. Bancroft and J. T. Sennetti. 2006. Can the 'clan effect' reduce the gender sensitivity to fraud? The case of the IPO environment. Journal of Forensic Accounting 7(1): 185-208.

Shirley, M. S. 2002. Daubert - The evolution of a profession. Journal of Forensic Accounting (3): 263-270.

Sibery, R. A. 2007. Using a major accounting firm for uncovering fraud and compliance violations. Journal of Forensic Accounting 8(1-2): ?.

Sinason, D. and C. Pacini. 2000. An empirical analysis of the role of fraud in client firm market reaction to auditor lawsuits. Journal of Forensic Accounting (1): 215-240.

Smieliauskas, W. and K. C. K. Lam. 2004. Quality financial reporting and its relationship to audit quality via an expanded risk model. Journal of Forensic Accounting (5): 273-310.

Skousen, C. J. and C. J. Wright. 2008. Contemporaneous risk factors and the prediction of financial statement fraud. Journal of Forensic Accounting 9(1): 37-62.

Smith, G. S. 2000. Collection, seizure and control of electronic evidence. Journal of Forensic Accounting (1): 283-290.

Smith, G. S. 2001. Identity theft - Technology-based techniques and defenses. Journal of Forensic Accounting (2): 285-292.

Smith, G. S. 2001. New age technology threats and vulnerabilities. Journal of Forensic Accounting (2): 125-130.

Smith, G. S. 2002. New age technology threats and vulnerabilities. Journal of Forensic Accounting (3): 301-316.

Smith, G. S. 2002. Steganography and its derivatives - Steganalysis and chaffings. Journal of Forensic Accounting (3): 157-162.

Smith, G. S. 2003. Investigating money laundering. Journal of Forensic Accounting (4): 171-180.

Smith, G. S. 2003. War driving - Who is accessing your confidential data files. Journal of Forensic Accounting (4): 343-350.

Smith, G. S. 2004. Divergent views and approaches toward the digital evidence of financial fraud. Journal of Forensic Accounting (5): 265-270.

Smith, G. S. 2005. Computer forensics: Helping to achieve the auditor's fraud mission? Journal of Forensic Accounting 6(1): 119-134.

Smith, G. S. 2005. Post-Enron guidelines for financial frauds. Journal of Forensic Accounting 6(1): 273-280.

Smith, G. S. 2006. Black tech forensics: Tools of the cybercriminal? The software bots. Journal of Forensic Accounting 7(1): ?.

Snyder, H. and D. K. Dietz. 2006. Fraud in community health centers. Journal of Forensic Accounting 7(1): ?.

Spivey, M. F. and J. J. McMillan. 2005. Valuing privately-held businesses: A comparison of the pricing accuracy of common valuation models. Journal of Forensic Accounting 6(2): 281-292.

Spivey, M. F. and J. J. McMillan. 2006. Pricing small businesses: An application of the Edwards-Bell-Ohlson (EBO) valuation model. Journal of Forensic Accounting 7(2): 463-472.

Squires, D. W. 2003. Problems solved with forensic accounting: A legal perspective. Journal of Forensic Accounting (4): 311-320.

Strand, C. A., K. A. S. Lancaster and J. Thorne. 2000. Corporate training assessment technique: Risk factors associated with misappropriation of assets. Journal of Forensic Accounting (1): 193-214.

Sullivan, C. E. 2004. Conflict and crime in business life: Keeping yourself and others safe. Journal of Forensic Accounting (5): 547-554.

Swanger, S. L. and F. T. DeZoort. 2000. The effect of auditor involvement with projected financial statements on loan officers' lending decisions for start-up companies. Journal of Forensic Accounting (1): 251-274.

Tate, S. L., C. W. Bame-Aldred, R. Krebs and A. Suwandee. 2006. The small fraud paradigm: An examination of situational factors that influence the non-reporting of payment errors. Journal of Forensic Accounting 7(2): 395-410.

Taylor, M. H., L. R. Fuller and B. M. Tuttle. 2006. An examination of audit responses to fraud risk. Journal of Forensic Accounting 7(2): 295-320.

Tidd, R. R. and D. E. Mitchell. 2007. Internet sleuthing for forensic investigations. Journal of Forensic Accounting 8(1-2): ?.

Thomas, M. 2005. Identifying the risk of fraud in non-profit organizations. Journal of Forensic Accounting 6(1): 235-244.

Turner, J. L. 2007. Aligning auditor materiality choice and the needs of a reasonable person. Journal of Forensic Accounting 8(1-2): 29-52.

Turner, J. L. and C. Wheatley. 2003. Stealth earnings management: Counting the same beans twice" Journal of Forensic Accounting (4): 61-76.

Turner, J. L. and J. T. Sennetti. 2001. Post-audit restatement risk and audit firm size. Journal of Forensic Accounting (2): 67-94.

Vermeer, T. E. 2003. The impact of SAS No. 82 on auditor's tolerance of earnings management. Journal of Forensic Accounting (4): 21-34.

Vermeer, T. E. and H. A. Maguire. 2006. Employee purchase cards: Use, control and detection of fraud. Journal of Forensic Accounting 7(2): 513-532.

Waldrup, B., K. Capriotti and S. C. Anderson. 2004. Forensic accounting techniques: A defensible investigatory process for litigation purposes. Journal of Forensic Accounting (5): 1-16.

Walsh, K., B. Ives, T. Louwers and H. Schneider. 2006. An exploratory survey of password re-usage. Journal of Forensic Accounting 7(1): 237-244.

Watters, M., K. M. Casey and D. Flaherty. 2002. Survey evidence regarding CPA firms' forensic accounting services. Journal of Forensic Accounting (3): 17-26.

Webber, S. A., D. Sinason, B. Apostolou and J. M. Hassell. 2006. An investigation of auditor assessment of risk. Journal of Forensic Accounting 7(2): 411-438.

West, R. and C. Zech. 2008. Internal financial controls in the U.S. Catholic Church. Journal of Forensic Accounting 9(1): 129-156.

Wheatley, C. M., D. Manry and S. L. Tiras. 2001. What price credibility: Is the release of quarterly financial reports delayed by timely reviews? Journal of Forensic Accounting (2): 43-66.

Wise, R. M. 2004. Reconstructing business income in financial litigation. Journal of Forensic Accounting (5): 457-480.

Xiong, Y. and D. W. Law. 2008. Student case: Auditing a private third-party claims processor for Medicare. Journal of Forensic Accounting 9(1): 175-188.

Ziegenfuss, D. E. 2000. Factors affecting fraud in local governments. Journal of Forensic Accounting (1): 103-124.