Management And Accounting Web

Journal of Forensic & Investigative Accounting

Volume 1(1) 2009 - Volume 9(1) 2017

Recent Updates: 2014, 2015, 2016, 2017

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

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Journal Bibliographies Main Page

Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 2(1): 1-44.

Abdolmohammadi, M. J., W. J. Read and K. Asare. 2010. Corporate governance factors associated with financial fraud. Journal of Forensic & Investigative Accounting 2(2): 1-29.

Akers, M. D. and T. V. Eaton. 2009. An examination of whistleblowing policies and mechanisms at universities. Journal of Forensic & Investigative Accounting 1(1): 1-26.

Albrecht, C. C. and C. O. Albrecht. 2009. Data-driven fraud detection using detectlets. Journal of Forensic & Investigative Accounting 1(1): 1-24.

Aliabadi, S. A. Dorestani and M. Qdri. 2011. Fraud prevention and detection in the United States: A macro perspective. Journal of Forensic & Investigative Accounting 3(3): 150-165.

Apostolou, B., J. W. Dorminey and L. C. Schaupp. 2016. Trust in tax software as an antecedent to intention to e-file. Journal of Forensic & Investigative Accounting 8(2): 241-256.

Apostolou, B., N. G. Apostolou and G. Thibadoux. 2015. Horseplay in Dixon: Lessons learned from the Rita Crundwell fraud. Journal of Forensic & Investigative Accounting 7(1): 275-291.

Ariail, D. L. and D. L. Crumbley. 2016. Fraud triangle and ethical leadership perspectives on detecting and preventing academic research misconduct. Journal of Forensic & Investigative Accounting 8(3): 480-500.

Ariail, D. L., J. P. Blair and L. M. Smith. 2010. Audit inquiries and deception detection: Standards, research, and guidance. Journal of Forensic & Investigative Accounting 2(1): 1-25.

Asare, S. K., A. Wright and M. F. Zimbelman. 2015. Challenges facing auditors in detecting financial statement fraud: Insights from fraud investigations. Journal of Forensic & Investigative Accounting 7(2): 63-112.

Baird, J. E., R. C. Zelin II and K. C. Olson. 2016. Occupational fraud: A comparison of perceptions of law enforcement majors, accounting majors, and other business majors. Journal of Forensic & Investigative Accounting 8(2): 275-287.

Baker, C. R., B. Cohanier and N. J. Leo. 2016. Consideration beyond the fraud triangle in the fraud at Societe Generale. Journal of Forensic & Investigative Accounting 8(3): 462-479.

Barker, K., N. F. Stowell, C. Polansky and D. Kieffer. 2010. The Bankruptcy Reform Act and bankruptcy fraud: Implications and opportunities for CPAs. Journal of Forensic & Investigative Accounting 2(3): 75-94.

Barnes, P. 2011. Auditor independence when management attempts to mislead: A rational economic analysis. Journal of Forensic & Investigative Accounting 3(2): 107-149.

Barua, A., C. M. Wheatley and Y. Yan. 2010. Internal control opinions and auditor resignations. Journal of Forensic & Investigative Accounting 2(2): 127-174.

Basilico, E., H. Grove and L. Patelli. 2012. Asia's Enron: Satyam (Sanskrit word for truth). Journal of Forensic & Investigative Accounting 4(2): 142-175.

Beams, J. D. and P. Chatraphorn. 2016. The effects of tipping and losses on insider trading. Journal of Forensic & Investigative Accounting 8(2): 257-274.

Beaulieu, P. 2009. Beliefs of forensic investigators regarding by- and uni-directional behavior analysis. Journal of Forensic & Investigative Accounting 1(1): 1-21.

Bishop, C. C., F. T. DeZoort and D. R. Hermanson. 2017. Review of recent literature on pressure on CFOs to manipulate financial reports. Journal of Forensic & Investigative Accounting 9(1): 577-584.

Bolt, C. E. and R. W. Powell. 2016. Uncovering majority shareholder fraud in a closely held corporation: A case study to develop investigation skills. Journal of Forensic & Investigative Accounting 8(3): 535-545.

Boyle, J. F., A. A. Gramling, D. R. Hermanson and H. M. Hermanson. 2015. Audit committee material weaknesses in smaller reporting companies: Still struggling. Journal of Forensic & Investigative Accounting 7(1): 110-121.

Brennan, N. M. 2014. Forensic accounting in a constitutional parliamentary democracy: The case of Ireland. Journal of Forensic & Investigative Accounting 6(3): 62-97.

Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.

Brody, R. G. 2011. The new victims of identity theft: Children. Journal of Forensic & Investigative Accounting 3(2): 150-161.

Brody, R. G., K. Gonzales and D. Oldman. 2013. Wi-fi hotspots: Secure or ripe for fraud? Journal of Forensic & Investigative Accounting 5(2): 27-47.

Brooks, L. Z. and P. Guo. 2015. Audit firm tenure, audit materiality, and last-minute earnings management. Journal of Forensic & Investigative Accounting 7(1): 292-340. (The page numbers of this paper overlap with the Burnably, Hass, Muehlmann paper. This paper should start at page 317).

Bryan, D., T. Janes and S. L. Tiras. 2014. The role that fraud has on bankruptcy and bankruptcy emergence. Journal of Forensic & Investigative Accounting 6(2): 126-156.

Bryant, L., S. L. Henning and W. H. Shaw. 2010. Alternative earnings measures, key performance indicators and firm value in the IT professional services sector. Journal of Forensic & Investigative Accounting 2(1): 1-33.

Buckhoff, T. A. and B. K. P. Kramer. 2011. Conducting effective Ponzi scheme investigations. Journal of Forensic & Investigative Accounting 3(3): 1-24.

Burnaby, P., M. Howe and B. W. Muehlmann. 2011. Detecting fraud in the organization: An internal audit perspective. Journal of Forensic & Investigative Accounting 3(1): 195-233.

Burnaby, P., S. Hass and B. W. Muehlmann. 2015. Case: Fighting international fraud with the FCPA: Hewlett-Packard's current problems with international kickbacks. Journal of Forensic & Investigative Accounting 7(1): 292-316.

Carlson, R. L., J. M. Coulter and T. J. Vogel. 2009. HealthSouth Corp.: The first test of Sarbanes-Oxley. Journal of Forensic & Investigative Accounting 1(2): 1-27.

Cataldo, A. J. II, L. Fuller and T. Miller. 2014. An analysis of SEC and PCAOB enforcement actions against engagement quality reviewers: A comment and extension in support of the Nevada effect. Journal of Forensic & Investigative Accounting 6(2): 157-199.

Cataldo, A. J. II., L. Fuller and T. Miller. 2015. More evidence of the Nevada effect: SEC, DOJ, FBI, and IRS regulatory enforcement actions. Journal of Forensic & Investigative Accounting 7(2): 307-339. (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 357).

Cefaratti, M. and R. Barkhi. 2013. The effects of communication media and client familiarity on auditors' confidence on deception detection. Journal of Forensic & Investigative Accounting 5(2): 1-26.

Chan, S. H., Q. Song and L. J. Yao. 2011. Factors influencing responsibility attribution to the auditors. Journal of Forensic & Investigative Accounting 3(2): 76-106.

Chan, S. H., Q. Song, A. M. Wright and S. Wright. 2015. The effects of Mianzi and professional relationship Guanxi on auditor detection. Journal of Forensic & Investigative Accounting 7(2): 224-261. (Mianzi means face or image. Guanzi refers to a network of relationships).

Chandra, A., T. G. Calderon and M. M. Welfley. 2016. Reporting truthfully: Assessing ethical behavior of accounting students. Journal of Forensic & Investigative Accounting 8(1): 140-156.

Chapple, L., C. Ferguson and D. Kang. 2009. Corporate governance and misappropriation. Journal of Forensic & Investigative Accounting 1(2): 1-26.

Chen, Y., G. Hu, L. Lin and M. Xiao. 2015. GAAP difference or accounting fraud? evidence from Chinese reverse mergers delisted from U.S. markets. Journal of Forensic & Investigative Accounting 7(1): 122-145.

Cheng, C. and D. L. Crumbley. 2016. Measuring damages in federal fraud cases: A Herculean task. Journal of Forensic & Investigative Accounting 8(1): 1-17.

Cheng, C. C. and D. L. Crumbley. 2013. Fraudster and the form 1099 technique. Journal of Forensic & Investigative Accounting 5(1): 58-84.

Christensen, T. E., D. G. H. Paik and C. D. Williams. 2010. Market efficiency and investor reactions to SEC fraud investigation. Journal of Forensic & Investigative Accounting 2(3): 1-30.

Chui, L. and B. Pike. 2013. Auditors' responsibility for fraud detection: New wine in old bottles? Journal of Forensic & Investigative Accounting 5(1): 204-233.

Cieslewicz, J. K. 2012. The fraud model in international contexts: A call to include societal-level influences in the model. Journal of Forensic & Investigative Accounting 4(1): 214-254.

Clark, S., C. Jordan and M. Dugan. 2013. Using forensic analytics to evaluate the reliability of fair value reporting. Journal of Forensic & Investigative Accounting 5(1): 151-181.

Clements, L. H. 2016. Which fraud investigation procedures are most often performed? Journal of Forensic & Investigative Accounting 8(2): 168-178.

Clements, L. H. and T. J. Shawver. 2015. The effects of emotions on the moral judgment and intentions of accountants. Journal of Forensic & Investigative Accounting 7(1): 146-179.

Colon, R. 2015. Independent auditors' responsibilities for violations of anti-bribery provisions under the U.S. Foreign Corrupt Practices Act: Auditing for bribes. Journal of Forensic & Investigative Accounting 7(2): 46-62.

Comunale, C. L., R. L. Rosner and T. R. Sexton. 2010. The auditor's assessment of fraud risk: A fuzzy logic approach. Journal of Forensic & Investigative Accounting 2(3): 95-140.

Cook, G. J. and L. H. Clements. 2009. Computer-based proactive fraud auditing tools. Journal of Forensic & Investigative Accounting 1(2): 1-23.

Cook, T. and H. Grove. 2009. The stock market reaction to allegations of fraud and earnings manipulation. Journal of Forensic & Investigative Accounting 1(2): 1-29.

Cornell, R. M., C. B. Johnson and W. C. Schwartz Jr. 2013. Influence of leadership positions on internal controls and reported fraud in religious organizations. Journal of Forensic & Investigative Accounting 5(1): 85-125.

Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263.

Curtis, S. L. 2016. Forensic approaches to transfer pricing compliance and enforcement. Journal of Forensic & Investigative Accounting 8(3): 359-400.

Daigle, J. J., R. J. Daigle and J. C. Lampe. 2011. Using ACL scripts to teach continuous auditing/monitoring: The Tremeg case. Journal of Forensic & Investigative Accounting 3(2): 277-389.

Daigle, R. J., J. T. Morris and R. Quarles. 2015. Using non-academic multimedia resources to enhance student learning of fact-based fraud cases. Journal of Forensic & Investigative Accounting 7(1): 212-252.

Daoping, H. and L. Guan. 2012. Convertible debt issuance and earning management: Evidence from Japanese issuers. Journal of Forensic & Investigative Accounting 4(2): 264-291.

Deo, P. and C. Z. Liu. 2016. All cash is not created equal: Detecting fraudulent cash flows. Journal of Forensic & Investigative Accounting 8(2): 325-337.

DiGabriele, J. A. 2011. An observation of differences in the transparent objectivity of forensic accounting expert witnesses. Journal of Forensic & Investigative Accounting 3(2): 390-416.

DiGabriele, J. A. and M. Ojo. 2014. Objectivity and independence: The dual roles of external auditors. Journal of Forensic & Investigative Accounting 6(2): 200-224.

DiGabriele, J. A. and P. L. Lohrey. 2016. The valuation of economic damages: A case study for the forensic accountant. Journal of Forensic & Investigative Accounting 8(2): 338-348.

Domino, M. A., G. Giordano and M. Webinger. 2017. An investigation of the factors that impact the perceived value of forensic accounting certifications. Journal of Forensic & Investigative Accounting 9(1): 637-653.

Dow, K. E., B. C. Henderson and M. W. Watson. 2014. Blackstone Valley chiropractic Clinic: International deferred compensation. Journal of Forensic & Investigative Accounting 6(2): 290-311.

Eakin, C. F., T. Louwers and S. Wheeler. 2009. The role of the auditor in managing public disclosures: Potentially misleading information in documents containing audited financial statements. Journal of Forensic & Investigative Accounting 1(2): 1-22.

Emerson, D. J. and L. Yang. 2012. Perceptions of auditor conscientiousness and fraud detection. Journal of Forensic & Investigative Accounting 4(2): 110-141.

Erickson, S. L., M. Weber, J. Segovia and D. Dudney. 2010. Section 404 material weaknesses: Using communication strategies to predict bankruptcy, mergers, or SEC reporting problems within the computer industry. Journal of Forensic & Investigative Accounting 2(2): 65-104.

Fayard, D., R. C. Cockrell and M. B. Curtis. 2014. An experimental economics approach to the study of whistle-blowing. Journal of Forensic & Investigative Accounting 6(1): 123-150.

Fenton, E. D. and P. Isaacs. 2012. Preparing deposition questions: The critical role of the forensic accountant. Journal of Forensic & Investigative Accounting 4(2): 77-109.

Fenton, E. D. Jr. and S. Gao. 2016. Commercial crime insurance for coverage of employee fraud. Journal of Forensic & Investigative Accounting 8(1): 18-28.

Foster, B. P., G. McClain and T. Shastri. 2011. Fraud detection perceptions in the auditor's internal control report. Journal of Forensic & Investigative Accounting 3(1): 234-257.

Fuerman, R. D. 2009. Bernard Madoff and the solo auditor red flag. Journal of Forensic & Investigative Accounting 1(1): 1-38.

Fuerman, R. D. 2016. Securities class actions compared to derivative lawsuits: Evidence from the stock option backdating litigation on their relative disciplining of fraudster executives. Journal of Forensic & Investigative Accounting 8(2): 198-217.

Gosselin, M. 2014. Forensic accounting in Quebec: The context of a distinct society in Canada. Journal of Forensic & Investigative Accounting 6(3): 48-61.

Gottschalk, P. 2011. Prevention of white-collar crime: The role of accounting. Journal of Forensic & Investigative Accounting 3(1): 23-48.

Green, B. P. and A. Reinstein. 2010. Auditors moving from guidance to requirements: Arriving at the risk assessment standards. Journal of Forensic & Investigative Accounting 2(2): 49-64.

Greenstein, B. R. and J. Wragge. 2011. The search for undisclosed assets: Using tax returns when investigating divorce settlements. Journal of Forensic & Investigative Accounting 3(1): 1-22.

Grimm, S. D. 2012. The role of accounting quality in securities class action lawsuits. Journal of Forensic & Investigative Accounting 4(1): 147-185.

Grove, H. and E. Basilico. 2011. Major financial reporting frauds of the 21st century: Corporate governance and risk lessons learned. Journal of Forensic & Investigative Accounting 3(2): 191-226.

Grove, H. and L. Victoravich. 2014. Longtop Financial Technologies Ltd. phony cash from IPO onward? Journal of Forensic & Investigative Accounting 6(3): 171-188.

Grove, H. and M. Clouse. 2014. Using fraud models and ratios to improve cross-border forensic analysis: Examples with Chinese IPO and RTO companies. Journal of Forensic & Investigative Accounting 6(3): 189-235.

Grove, H., M. Clouse and A. Greiner. 2017. Risk assessment perspectives for forensic accountants and auditors based on some international evidence. Journal of Forensic & Investigative Accounting 9(1): 676-691.

Grove, H., T. Cook, E. Streeper and G. Throckmorton. 2010. Bankruptcy and fraud analysis: Shorting and selling stocks. Journal of Forensic & Investigative Accounting 2(2): 276-293.

Grove, H., T. Johnsen and P. Lung. 2016. SEC comment letters: An unlikely secrete weapon for forensic accountants, short sellers, and other financial statement users. Journal of Forensic & Investigative Accounting 8(2): 179-197.

He, L., R. Labelle, C. Piot and D. B. Thornton. 2009. Board monitoring, audit committee effectiveness, and financial reporting quality: Review and synthesis of empirical evidence. Journal of Forensic & Investigative Accounting 1(2): 1-41.

Heninger, W. G., Y. Kim and S. Nabar. 2009. Earnings misstatements, restatements, and corporate governance. Journal of Forensic & Investigative Accounting 1(2): 1-35.

Henry, E., E. Gordon, B. Reed and T. Louwers. 2012. The role of related party transactions in fraudulent financial reporting. Journal of Forensic & Investigative Accounting 4(1): 186-213.

Henry, K. R. and R. M. Lee. 2010. Are you really someone else? Determining the credibility of identity documents. Journal of Forensic & Investigative Accounting 2(3): 164-190.

Hermanson, H. M. and D. B. Rama. 2016. Pressure on internal auditors to alter findings. Journal of Forensic & Investigative Accounting 8(3): 428-443.

Herron, E., J. Knorr and J. T. Kastantin. 2016. Adding mathematical statistics to the auditor's tool box. Journal of Forensic & Investigative Accounting 8(3): 562-576.

Holderness, D. K. 2014. Detecting deception in client inquiries: A review and implications for future research. Journal of Forensic & Investigative Accounting 6(2): 81-125.

Hollie, D., C. Nicholls and S. C. Yu. 2011. A forensic accounting examination of financial reporting fraud at the segment level. Journal of Forensic & Investigative Accounting 3(2): 245-276.

Hopwood, W., C. Pacini and G. Young. 2014. Fighting discovery abuse in litigation. Journal of Forensic & Investigative Accounting 6(2): 52-80.

Huang, H., C. Lee and E. Rose-Green. 2010. The association between audit fees and subsequent client litigation. Journal of Forensic & Investigative Accounting 2(2): 105-126.

Huber, W. D. 2011. Does the American Accounting Association exist? An example of public document research. Journal of Forensic & Investigative Accounting 3(2): 1-67.

Huber, W. D. 2011. Legal status of the American Accounting Association. Journal of Forensic & Investigative Accounting 3(2): 68-75.

Huber, W. D. 2012. Is forensic accounting in the United States becoming a profession? Journal of Forensic & Investigative Accounting 4(1): 255-284.

Huber, W. D. 2013. Forensic accountants, forensic accounting certifications, and due diligence. Journal of Forensic & Investigative Accounting 5(1): 182-203.

Huber, W. D. 2014. Forensic accounting: An Anglo-American comparison - Forensic accounting in the U.S.A. Journal of Forensic & Investigative Accounting 6(3): 154-170.

Huber, W. D. 2015. What is the value of multiple certifications in forensic accounting? Journal of Forensic & Investigative Accounting 7(2): 113-143.

Huefner, R. J. 2010. The forensic audit: An example from the public sector. Journal of Forensic & Investigative Accounting 2(1): 1-16.

Huefner, R. J. 2011. Fraud risks in local government: An analysis of audit findings. Journal of Forensic & Investigative Accounting 3(3): 111-125.

James, K. L. and S. J. Seipel. 2010. The effects of decreased user confidence on perceived internal audit fraud protection. Journal of Forensic & Investigative Accounting 2(1): 1-24.

Jepperson, M. 2016. Designing a case study: Adding a real-world fraud risk assessment to your class. Journal of Forensic & Investigative Accounting 8(3): 546-561.

Jessup, C. M. and I. N. Noblet. 2012. Fraud insights derived from stories of auditors of financial institutions. Journal of Forensic & Investigative Accounting 4(2): 206-243.

Johnson, C. B., T. C. Ireland and S. Rector. 2011. Impact of deceptive reclassification of administrative expense by nonprofits on perceived levels of efficiency. Journal of Forensic & Investigative Accounting 3(1): 258-305.

Jordan, C. E. and S. J. Clark. 2013. Manipulating sales revenue to user reference points in pre-and post-Sarbances Oxley eras. Journal of Forensic & Investigative Accounting 5(2): 114-130.

Kawashima, S. and F. Takeda. 2013. Market reactions to the reform of shareholder derivative litigation in Japan. Journal of Forensic & Investigative Accounting 5(2): 200-223.

Kearns, G. S. 2016. Countering mobile device threats: A mobile device security model. Journal of Forensic & Investigative Accounting 8(1): 36-48.

Kerr, D. and M. C. Diaz. 2009. Auditor consideration of tone-at-the-top in audit planning: An experimental investigation. Journal of Forensic & Investigative Accounting 1(1): 1-31.

Kerr, D. S. 2013. Fraud-risk factors and audit planning: The effects of auditor rank. Journal of Forensic & Investigative Accounting 5(2): 48-76.

Kimbro, M. B. 2011. Corruption primer: The role of culture, religion, wealth and governance. Journal of Forensic & Investigative Accounting 3(3): 166-193.

Knapp, M. C. and C. A. Knapp. 2014. Duplicity and diligence: An ethical forensic case study of international espionage. Journal of Forensic & Investigative Accounting 6(1): 272-283.

Knapp, M. C. and C. A. Knapp. 2014. Zaiteku + Tobashi = Olympus accounting fraud. Journal of Forensic & Investigative Accounting 6(3): 236-254.

Knipscheer, B. M. and P. H. Mounce. 2010. University athletics fumble the ball on charitable giving rules. Journal of Forensic & Investigative Accounting 2(1): 1-12.

Kozloski, T. M. 2011. Knowledge transfer in the fraud risk assessment task. Journal of Forensic & Investigative Accounting 3(1): 49-85.

Kwon, S. S., H. Wang and T. Nasreen. 2015. The impact of technology and regulatory changes on the relationship between a firm's external governance index and its financial performance and earnings management. Journal of Forensic & Investigative Accounting 7(2): 178-223.

Landgraf, E. L. and L. E. Johnson. 2016. Anti fraud measures in U.S. local governments. Journal of Forensic & Investigative Accounting 8(3): 444-461.

Lang, B. and J. R. McGowan. 2013. Chinese reverse mergers: Accounting fraud and stock price collapse. Journal of Forensic & Investigative Accounting 5(2): 175-199.

Lanham, S. W. and C. Barton. 2015. Risk-based capital analysis in punitive damages litigation. Journal of Forensic & Investigative Accounting 7(1): 38-82.

Lee, C. and R. B. Welker. 2010. Does familiarity with an interviewee's white lying make it easier to detect the interviewee's deceptions? Journal of Forensic & Investigative Accounting 2(1): 1-36.

Lee, C., E. J. Lusk and M. Halperin. 2014. Content analysis for detection of reporting irregularities: Evidence from restatements during the SOX-era. Journal of Forensic & Investigative Accounting 6(1): 99-122.

Lee, C., M. Cefaratti and E. Rose-Green. 2016. The incremental benefit of a forensic accounting course to creativity. Journal of Forensic & Investigative Accounting 8(1): 157-167.

Lee, C., N. T. Churyk and B. D. Clinton. 2013. Validating early fraud prediction using narrative disclosures. Journal of Forensic & Investigative Accounting 5(1): 35-57.

Lee, R. and A. P. Curatola. 2015. Tax aggressiveness and the effects of potential detection for uncertain tax position reporting. Journal of Forensic & Investigative Accounting 7(2): 31-45.

Lee, W. E., V. Arunachalam and D. Schmidt. 2013. Effects of alternative short-session training methods on fraud detection: A performance and efficiency assessment. Journal of Forensic & Investigative Accounting 5(1): 126-150.

Lehmann, C. M. 2012. Integrating generalized audit software and teaching fraud detection in information systems auditing courses. Journal of Forensic & Investigative Accounting 4(1): 319-368.

Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362.  (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).

Lenard, M. J. and P. Alam. 2009. An historical perspective on fraud detection: From bankruptcy models to most effective indicators of fraud in recent incidents. Journal of Forensic & Investigative Accounting 1(1): 1-27.

Lin, Y., H. Huang and S. Thiruvadi. 2016. Attitudes of activist shareholders, securities fraud, and stock market reactions. Journal of Forensic & Investigative Accounting 8(1): 75-105.

Linberg, D. L. and D. L. Seifert. 2016. Microinsurance, fraud, and fraud controls. Journal of Forensic & Investigative Accounting 8(1): 29-35.

Livingstone, L. 2013. Compensatory damages for patent infringement: Texahoma Highway Construction case. Journal of Forensic & Investigative Accounting 5(1): 234-239.

Lynch, A., S. Bryant and J. Reck. 2011. Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting 3(1): 116-148.

Malgwi, C. A. and C. Rakovski. 2009. Behavioral implications of evaluating determinants of academic fraud risk factors. Journal of Forensic & Investigative Accounting 1(2): 1-37.

Marcella, A. and R. J. Dippel. 2010. Technical, legal and internal control implications of today's digital multifunctional devices. Journal of Forensic & Investigative Accounting 2(2): 255-275.

Mark, R., R. A. Barra and M. E. Taylor. 2010. Internal control liability concerns post Sarbanes-Oxley: Perspectives on legal liability and reasonableness. Journal of Forensic & Investigative Accounting 2(2): 229-254.

Matson, D. M. 2016. Independent studies in forensic accounting: Some practical ideas. Journal of Forensic & Investigative Accounting 8(2): 218-240.

Matson, D. M. and L. Chui. 2016. Green Tech Manufacturing Company: Fraud and the independent auditor. Journal of Forensic & Investigative Accounting 8(2): 349-358.

Matson, D. M. and W. Yu. 2011. Dr. Sterling's disability insurance claim: A case study. Journal of Forensic & Investigative Accounting 3(2): 417-439.

Matson, D. M., K. M. Sharockman and J. M. Raffield. 2015. The fraud at High Flying Corporation: Developing audit interview skills. Journal of Forensic & Investigative Accounting 7(2): 263-306.

McIntyre, J., C. Van Graan, J. Van Romburgh and A. Van Zyl. 2014. Contextualizing the South African forensic accountant. Journal of Forensic & Investigative Accounting 6(3): 98-153.

McLaughlin, E. J. and R. L. Hunt. 2011. Medical billing fraud at Tenet Healthcare Corporation. Journal of Forensic & Investigative Accounting 3(1): 306-319.

McMullen, D. A. and M. H. Sanchez. 2010. A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journal of Forensic & Investigative Accounting 2(2): 30-48.

Mehat, A. and G. Bhavani. 2017. Application of forensic tools to detect fraud: The case of Toshiba. Journal of Forensic & Investigative Accounting 9(1): 692-710.

Messier, S. A. and R. A. Bernardi. 2012. Demonstrating the need to include multiple firms in forensic accounting research. Journal of Forensic & Investigative Accounting 4(1): 84-121.

Messier, S. A., R. A. Bernardi and J. J. Bernard. 2014. A review of the impact of client trustworthiness on the audit decision-making process. Journal of Forensic & Investigative Accounting 6(1): 222-247.

Michelman, J. E., B. E. Waldrup and A. Bird. 2011. Employee fraud at Miami Rehabilitation Services. Journal of Forensic & Investigative Accounting 3(3): 210-237.

Mitra, S., D. R. Deis and M. Hossain. 2009. Pre and post-SOX association between audit firm tenure and earnings management risk. Journal of Forensic & Investigative Accounting 1(1): 1-43.

Moussalli, S. D., O. R. Gray and G. Karahan. 2011. One hundred years of disappointed expectations: A quantitative content analysis of the auditor's responsibility to discover fraud traced through Montgomery's Auditing, 1912-1998. Journal of Forensic & Investigative Accounting 3(3): 68-110.

Muehlmann, B. W. and P. A. Burnaby. 2015. The role of special masters in federal tax cases. Journal of Forensic & Investigative Accounting 7(2): 1-30.

Muehlmann, B. W., P. Burnaby and M. Howe. 2012. The use of forensic accounting experts in tax cases as identified in court opinions. Journal of Forensic & Investigative Accounting 4(2): 1-34.

Muehlmann, B. W., P. Burnaby and M. Howe. 2013. Summary witness testimony in federal tax litigation cases. Journal of Forensic & Investigative Accounting 5(1): 1-34.

Mueller, J., B. Ballou and P. Zikmund. 2009. Public relations associates: Investigating cost assignment fraud. Journal of Forensic & Investigative Accounting 1(2): 1-20.

Nabar, S. and X. Song. 2017. Growth firms' real earnings management practices. Journal of Forensic & Investigative Accounting 9(1): 606-620.

Nakashima, M. and D. A. Ziebart. 2016. Tone at the top and shifts in earnings management: Evidence from Japan. Journal of Forensic & Investigative Accounting 8(2): 288-324.

Neumann, B. R., M. Crowdes and D. Neumann. 2010. A forensic audit of staffing and census in a long-term care facility. Journal of Forensic & Investigative Accounting 2(1): 1-28.

Nikitkov, A. and D. N. Stone. 2015. Eluding the lemons: Buyer mindfulness and seller deception in online auctions. Journal of Forensic & Investigative Accounting 7(2): 307-356.

Nikitkov, A. N. and D. Bay. 2010. Online auction fraud: An empirical analysis of shill-bidding practice. Journal of Forensic & Investigative Accounting 2(3): 191-228.

O'Brien, C. 2017. Can pre-employment tests identify white-collar criminals and reduce fraud risk in your organization? Journal of Forensic & Investigative Accounting 9(1): 621-636.

O'Bryan, D. and J. J. Quirin. 2012. The obvious fraud: A short, problem-based case study to highlight inappropriate fraud examination techniques. Journal of Forensic & Investigative Accounting 4(2): 292-308.

Olibe, K. O., D. L. Crumbley and D. G. Fisher. 2017. The impact of intra-firm transfer pricing on firm value, taxes, and earnings: International financial and tax fraud? Journal of Forensic & Investigative Accounting 9(1): 654-675.

Pacini, C., J. Paterson and S. Ghahramani. 2011. The uncertain liability of accountants and other professionals in securities fraud cases: The shifting sands of Central Bank. Journal of Forensic & Investigative Accounting 3(3): 46-67.

Parng, Y., C. Fu and H. Li. 2010. A classification tree approach for identifying potentially delisting firms from the corporate governance perspective - Evidence from Taiwan. Journal of Forensic & Investigative Accounting 2(3): 229-256.

Pearson, T. C. 2010. Enron's banks escape liability: Reconsidering the accounting profession's opposition to private party litigation to prevent third-parties from assisting in fraud. Journal of Forensic & Investigative Accounting 2(1): 1-23.

Perreault, S. 2015. Does disclosure of D&O liability insurance policies influence investor perceptions of earnings management? Journal of Forensic & Investigative Accounting 7(1): 83-109.

Perri, F. S., R. G. Brody and J. M. Paperny. 2014. Debunking the myth of the out of character offense. Journal of Forensic & Investigative Accounting 6(2): 1-51.

Pollock, K., K. D. Kauffman and J. C. Papiernik. 2011. The effects of charismatic leader's actions in a public community college. Journal of Forensic & Investigative Accounting 3(3): 194-209.

Pope, K. R. and N. T. Churyk. 2014. The anatomy of a whistle-blower letter: A descriptive study. Journal of Forensic & Investigative Accounting 6(1): 82-98.

Porcano, T. M., G. T. Tsakumis and A. P. Curatola. 2011. Tax evasion, national cultural dimensions and other country-structural metrics. Journal of Forensic & Investigative Accounting 3(1): 86-115.

Porter, S. F. and D. L. Crumbley. 2012. Teaching interviewing techniques to forensic accountants is critical. Journal of Forensic & Investigative Accounting 4(1): 122-146.

Praiser, D. B. and A. B. Abbott. 2009. Medicare billing risk perceptions of hospitals operating under corporate integrity agreements. Journal of Forensic & Investigative Accounting 1(1): 1-33.

Ragothaman, S. 2014. Moha Computer Services Limited: A fraud case. Journal of Forensic & Investigative Accounting 6(1): 264-271.

Ramamoorti, S., D. Morrison and J. W. Koletar. 2014. Bringing Freud to fraud: Understanding the state-of-mind of the C-level suite/white collar offender through "A-B-C" analysis. Journal of Forensic & Investigative Accounting 6(1): 47-81.

Rezaee, Z. 2009. Forensic evidence-gathering procedures for employee stock options. Journal of Forensic & Investigative Accounting 1(2): 1-20.

Rezaee, Z. and B. L. Kedia. 2012. Role of corporate governance participants in preventing and detecting financial statement fraud. Journal of Forensic & Investigative Accounting 4(2): 176-205.

Rezaee, Z. and G. Davani. 2013. Does financial reporting fraud recognize borders? Evidence from bank fraud in Iran. Journal of Forensic & Investigative Accounting 5(2): 224-238.

Rezaee, Z., D. Lo, M. Ha and A. Suen. 2016. Forensic accounting education and practice: Insights from China. Journal of Forensic & Investigative Accounting 8(1): 106-119.

Rose, A. M., J. M. Rose and M. Dibben. 2010. The implications of auditors' dispositional trust and career advancement opportunities for the detection of fraud. Journal of Forensic & Investigative Accounting 2(3): 141-163.

Rushinek, A., S. Rushinek and J. Stutz. 2012. An automated internet analysis/alert system for employer compliance with EEOC/ADA discrimination regulations. Journal of Forensic & Investigative Accounting 4(2): 244-263.

Russo, C. J., A. Stone and C. L. Martin Jr. 2014. Consideration of fraud in a financial statement audit: Forensic case study. Journal of Forensic & Investigative Accounting 6(2): 312-355.

Sanchez, M. H. and C. P. Agoglia. 2011. U.S. Foodservice: A case study in fraud and forensic accounting. Journal of Forensic & Investigative Accounting 3(3): 238-260.

Seda, M. and B. K. Peterson Kramer. 2014. An examination of the availability and composition of forensic accounting education in the United States and other countries. Journal of Forensic & Investigative Accounting 6(1): 1-46.

Seda, M. and B. K. Peterson Kramer. 2015. A comparison of U.S. forensic accounting programs with the National Institute of Justice funded model curriculum. Journal of Forensic & Investigative Accounting 7(2): 144-177.

Seow, P., G. Pan and T. Suwardy. 2016. Data mining journal entries for fraud detection: A replication of Debreceny and Gray's (2010) techniques. Journal of Forensic & Investigative Accounting 8(3): 501-514.

Shawver, T. 2011. The effects of moral intensity on whistleblowing behaviors of accounting professionals. Journal of Forensic & Investigative Accounting 3(2): 162-190.

Shawver, T. and L. H. Clements. 2012. How do emotions affect ethical evaluations for accountants? Journal of Forensic & Investigative Accounting 4(1): 20-38.

Shin, H., R. Z. Xu, M. Lacina and J. Zhang. 2014. Audit committee expertise and early accounting error detection: Evidence from financial restatements. Journal of Forensic & Investigative Accounting 6(1): 181-221.

Sipe, S. R., C. T. Metrejean and W. Donaldson. 2010. Defined benefit pension fraud: A ticking time bomb. Journal of Forensic & Investigative Accounting 2(2): 176-194.

Solieri, S. A. and J. Hodowanitz. 2015. Peregrine Financial Group Inc. / Best Direct Securities LLC: Anatomy of a 21st century fraud. Journal of Forensic & Investigative Accounting 7(1): 253-274.

Solieri, S. A. and J. Hodowanitz. 2016. Electronic audit confirmations: Leveraging technology to reduce the risk of fraud. Journal of Forensic & Investigative Accounting 8(1): 68-74.

Sonnier, B. M. 2013. The effects of wrongdoer motivation and internal versus external reporting channel on the intention to report fraud. Journal of Forensic & Investigative Accounting 5(2): 77-113.

Sonnier, B. M. and W. M. Lassar. 2013. An empirical evaluation of Graham's model of principled organizational dissent in the whistleblower context post-SOX. Journal of Forensic & Investigative Accounting 5(2): 131-174.

Sonnier, B. M., S. S. Lassar and W. M. Lassar. 2012. An examination of the influence of audit firm size and industry specialization on juror evaluation of liability. Journal of Forensic & Investigative Accounting 4(1): 39-83.

Sonnier, B. M., W. M. Lassar and S. S. Lassar. 2015. The influence of source credibility and attribution of blame on juror evaluation of liability of industry specialist auditors. Journal of Forensic & Investigative Accounting 7(1): 1-37.

Souza, JL. 2017. Using the classroom to assist students to find their fit in the forensic accounting profession. Journal of Forensic & Investigative Accounting 9(1): 724-735.

Stone, D. N. and T. C. Miller. 2012. The state of, and prospects for, forensic and fraud research that matters. Journal of Forensic & Investigative Accounting 4(2): 35-76.

Stowell, N., C. Pacini, K. Keller and M. Schmidt. 2014. Mortgage fraud: Schemes, red flags, and responses. Journal of Forensic & Investigative Accounting 6(2): 225-259.

Stowell, N. F., D. Sinclair, E. Johanson, C. Pacini and G. Kearns. 2017. Wills, asset protection, trusts, and financial crime. Journal of Forensic & Investigative Accounting 9(1): 585-605.

Suh, I. S. and T. C. Headrick. 2010. A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford's Law. Journal of Forensic & Investigative Accounting 2(2): 144-175.

Suh, I. S., T. C. Headrick and S. Minaburo. 2011. An effective and efficient analytic technique: A bootstrap regression procedure and Benford's Law. Journal of Forensic & Investigative Accounting 3(3): 25-45.

Thiruvadi, S., H. Huang, C. M. Wheatley and S. Thiruvadi. 2016. Free cash flow and debt monitoring hypotheses: Evidence from material internal control weakness disclosure. Journal of Forensic & Investigative Accounting 8(1): 49-67.

Tschakert, N. 2017. Crazy accounting at Crazy Eddie Inc. Journal of Forensic & Investigative Accounting 9(1): 711-723.

Turner, J. L. 2010. Changes in litigation risk: An analysis of post-Sarbanes Oxley audit portfolios. Journal of Forensic & Investigative Accounting 2(2): 195-228.

Turner, J. L. and C. E. Vann. 2010. Audit committee independence and earnings management: How independent are independent directors? Journal of Forensic & Investigative Accounting 2(3): 34-74.

Ugrin, J. C., M. D. Odom and R. L. Ott. Examining the effects of motive and potential detection on the anticipation of consequences for financial statement fraud. Journal of Forensic & Investigative Accounting 6(1): 151-180.

Van Akkeren, J. V. and J. Tarr. 2014. Regulation, compliance and the Australian forensic accounting profession. Journal of Forensic & Investigative Accounting 6(3): 1-26.

Ventura, M. and S. J. Daniel. 2010. Opportunities for fraud and embezzlement in religious organizations: An exploratory study. Journal of Forensic & Investigative Accounting 2(1): 1-35.

Wall, J. and T. J. Fogarty. 2016. Foxes in the henhouse: An exploratory inquiry into financial markets fraud. Journal of Forensic & Investigative Accounting 8(1): 120-139.

Wang, J. and J. G. S. Yang. 2009. Data mining techniques for auditing attest function and fraud detection. Journal of Forensic & Investigative Accounting 1(1): 1-24.

Wang, J., G. Lee and D. L. Crumbley. 2016. Current availability of forensic accounting education and state of forensic accounting services in Hong Kong and Mainland China. Journal of Forensic & Investigative Accounting 8(3): 515-534.

Webinger, M. C. 2011. Where did the money go? A forensic analysis of the cash position of General Motors following the bailout. Journal of Forensic & Investigative Accounting 3(3): 126-149.

Weirich, T. R. and R. L. Crawford. 2012. Vision Services, Inc. accountants receivable collateral reporting fraud. Journal of Forensic & Investigative Accounting 4(1): 285-318.

Wells, S., T. Wilson and W. Pinney. 2009. An examination of frequencies of prosecuted crimes in selected gaming industry establishments (Casinos). Journal of Forensic & Investigative Accounting 1(1): 1-16.

Wheatley, C. and Y. Yan. 2011. New executives and audit fees. Journal of Forensic & Investigative Accounting 3(2): 227-244.

Wilkins, A. M., W. W. Acuff and D. R. Hermanson. 2012. Understanding a Ponzi scheme: Victims' perspectives. Journal of Forensic & Investigative Accounting 4(1): 1-19.

Williams, J. W. 2014. Surveying the field of forensic accounting in Canada. Journal of Forensic & Investigative Accounting 6(3): 27-47.

Xu, Y., J. Yu and J. H. Zhang. 2016. The effects of the existence and financial expertise of audit committees on firms' controversial activities - Evidence form IPOs. Journal of Forensic & Investigative Accounting 8(3): 400-427.

Yang, J. G. S. 2014. What every victim of a Ponzi scheme must know about tax deduction. Journal of Forensic & Investigative Accounting 6(2): 260-289.