Volume 1(1) 2009 - Volume 15(3) 2023
Recent Updates by Year
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.
Abu-Khadra, H., T. Mulholland, D. Todd and G. R. Hammond. 2021. Protecting the protected. Journal of Forensic & Investigative Accounting 13(1): 183-197. (Cases of fraud against the elderly and developmentally disabled individuals).
Abukhalaf, R. and J. A. DiGabriele. 2023. Judicial interpretations of expert testimony from financial expert witnesses and the Daubert qualifications criteria: A directed content analysis of judicial statements. Journal of Forensic & Investigative Accounting 15(3): 354-369.
Ahadiat, N. and M. Gomaa. 2018. Healthcare fraud and abuse: An investigation of the nature, and most common schemes. Journal of Forensic & Investigative Accounting 10(3): 428-435. (Survey questions pertaining to either Medicare/Medicaid or private insurance companies).
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.
Al-Shurafat, H., C. Beattie, G. Jones and J. Sands. 2019. Forensic accounting core and interdisciplinary curricular components in Australian universities: Analysis of websites. Journal of Forensic & Investigative Accounting 11(2): 353-365.
Alali, F. 2018. Teaching students financial statements' assertions: Crisp-Drinks Case. Journal of Forensic & Investigative Accounting 10(3): 438-444.
Albrecht, C. C. and C. O. Albrecht. 2009. Data-driven fraud detection using detectlets. Journal of Forensic & Investigative Accounting 1(1): 1-24.
Albrecht, C. O., D. V. Holland, B. R. Skousen and C. J. Skousen. 2018. The significance of whistleblowing as an anti-fraud measure. Journal of Forensic & Investigative Accounting 10(1): 1-13.
Alderman, J. 2021. Auditor litigation risk: A review of past perspectives, recent developments, and emerging issues. Journal of Forensic & Investigative Accounting 13(1): 26-40.
Aldhizer, G. R., III. and C. Hetherington. 2020. SJCC forensic investigating involving internet data. Journal of Forensic & Investigative Accounting 12(3): 523-534.
Alfonso, E. 2022. Corporate visits to the White House and tax aggressiveness. Journal of Forensic & Investigative Accounting 14(2): 259-275.
Alfonzo, E. and A. A. Simonov. 2023. Are companies exploiting a loophole in Reg FD? Journal of Forensic & Investigative Accounting 15(1): 119-140. (FD refers to Fair disclosure).
Alfonso, E., R. Hogan and A. Simonov. 2021. Analysts promoted to managing director and forecast accuracy. Journal of Forensic & Investigative Accounting 13(1): 102-122.
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.
Alkafaji, Y., K. Gleason and Y. Kannan. 2022. Prescription for fraud: NMC Health Group. Journal of Forensic & Investigative Accounting 14(3): 529-545.
Alzahrane, M. 2022. Personal skills and educational qualifications for practicing forensic accountants in Saudi courts: Exploratory and qualitative semi-structured interviews. Journal of Forensic & Investigative Accounting 14(1): 151-166.
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.
Apostolou, B., N. Apostolou and L. C. Scaupp. 2018. Assessing and responding to cyber risk: The Energy Industry as example. Journal of Forensic & Investigative Accounting 10(1): 73-86.
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. and D. L. Crumbley. 2019. PwC and the Colonial Bank: A perfect storm. Journal of Forensic & Investigative Accounting 11(3): 440-458.
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, K. 2019. How informative are fraud and non-fraud firms' earnings? Journal of Forensic & Investigative Accounting 11(2): 309-331.
Asare, K. N. 2017. Auditor tenure and financial reporting fraud: Have the relations changed post Sarbanes-Oxley Act of 2002? Journal of Forensic & Investigative Accounting 9(2): 763-778.
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.
Baranek, D. and M. Sanchez. 2022. Fresenius Medical Care: A case study of the FCPA. Journal of Forensic & Investigative Accounting 14(1): 167-176. (FCPA refers to the Foreign Corrupt Practices Act).
Barber, R. and D. Hollie. 2020. The effects of accounting complexity and the choice of accounting methods on financial reporting quality: Evidence from the Oil and Gas industry. Journal of Forensic & Investigative Accounting 12(2): 367-385.
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, G. R. and D. R. Hermanson. 2023. Fraud brainstorming sessions and interviews in a remote world: Initial evidence. Journal of Forensic & Investigative Accounting 15(2): 248-260. (Impact of the COVID-19 remote work environment on auditor's fraud brainstorming).
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.
Berecz, D., E. Metrejean and D. Thompson. 2017. Conducting interviews: An auditor's guide to getting the truth. Journal of Forensic & Investigative Accounting 9(3): 929-935.
Billings, B. A., D. L. Crumbley and C. L. Knott. 2021. Tangible and intangible costs of white-collar crime. Journal of Forensic & Investigative Accounting 13(2): 288-301.
Billings, B. A., D. L. Crumbley and C. L. Knott. 2022. How to avoid inadvertently violating the Foreign Corrupt Practices Act abroad. Journal of Forensic & Investigative Accounting 14(1): 63-73.
Bishop, C. C., D. R. Hermanson, J. T. Marks and R. A. Riley Jr. 2019. Unique characteristics of management override fraud cases. Journal of Forensic & Investigative Accounting 11(3): 395-415.
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.
Boyer, B. N., D. A. Pannese and P. N. Iannone. 2023. Wirecard and potential U.S. audit issues. Journal of Forensic & Investigative Accounting 15(3): 370-377. (The German company Wirecard's red flags).
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.
Bradley, W. and L. Sun. 2023. Managerial ability and lawsuit settlement. Journal of Forensic & Investigative Accounting 15(3): 413-436.
Breger, D. and L. Breger. 2021. Improving professional skepticism by altering the detail of data in developing expectations to detect fraudulent behavior. Journal of Forensic & Investigative Accounting 13(1): 1-25.
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., C. White, D. Lucero and A. White. 2023. Smart contract fraud and theft: Balancing functional opportunities with new risks. Journal of Forensic & Investigative Accounting 15(3): 480-488.
Brody, R. G. 2011. The new victims of identity theft: Children. Journal of Forensic & Investigative Accounting 3(2): 150-161.
Brody, R. G., G. Gupta, R. Knight, D. Byrne and J. Colton. 2022. Can forensic accounting experts save athletes from becoming fraud victims? Journal of Forensic & Investigative Accounting 14(1): 54-62.
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.
Brody, R. G., L. Trujillo and M. Shenberger. 2019. Crowdfunding: Are those in need really being served? Journal of Forensic & Investigative Accounting 11(3): 459-464.
Brooks, L. Z. 2020. Audit firm tenure, corporate tax avoidance, and firm value. Journal of Forensic & Investigative Accounting 12(1): 109-137.
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.
Burger, M., K. T. Smith, L. M. Smith and J. Wood. 2022. An examination of fraud risk at oil and gas companies. Journal of Forensic & Investigative Accounting 14(1): 74-85.
Burnaby, P. and M. Nakashima. 2018. Toshiba Corporation - How could so much be wrong? Journal of Forensic & Investigative Accounting 10(2): 267-280.
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.
Calderon, T., M. G. McCoskey and C. Onita. 2021. Toward a protocol for tax data security. Journal of Forensic & Investigative Accounting 13(1): 139-158.
Calderon, T. G. and C. G. Onita. 2017. Big data and the perceived expectations gap in digital authentication processes. Journal of Forensic & Investigative Accounting 9(2): 736-750.
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.
Cataldi, B., B. Callahan, J. F. Sander and A. S. Kelly. 2017. Cutting through the numbers: How data mining was used to uncover multiple frauds at a hospital system medical center. Journal of Forensic & Investigative Accounting 9(3): 936-940.
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, C. and S. P. Landry. 2019. Financial statements too good to be true? An instructional case assessing that question using analytical procedures and Beneish's M-Score. Journal of Forensic & Investigative Accounting 11(2): 380-394.
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, L., L. Le, D. Nie and Y. Shi. 2023. Is audit committee chairs' compensation related to financial reporting quality? Journal of Forensic & Investigative Accounting 15(1): 19-39.
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.
Chen, Y., K. Capriotti and J. D'Aquila. 2021. Miller Energy resources' fraud and KPMG's audit failure. Journal of Forensic & Investigative Accounting 13(3): 530-539.
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.
Cheng, K. and D. L. Crumbley. 2023. Canada's Li-Cycle Holdings Corporation: Innovative technology and innovative accounting for off-take agreements. Journal of Forensic & Investigative Accounting 15(2): 261-271. (Related to FASB codification topic 606 and IFRS 15).
Cheng, Y., Z. Liu and M. Varvus. 2021. Detecting revenue fraud: A case analysis of Quantum Corporation. Journal of Forensic & Investigative Accounting 13(3): 545-559.
Chi, Y. and D. A. Ziebart. 2019. Evidence regarding management's choice of forecast precision. Journal of Forensic & Investigative Accounting 11(2): 261-282.
Chiu, T., Y. Wang and M. A. Vasarhelvi. 2020. The automation of financial statement fraud detection: A framework using process mining. Journal of Forensic & Investigative Accounting 12(1): 86-108.
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.
Churyk, N. T. and D. Laner, Jr. 2017. Detecting fraud using validated and specifically-identified metrics. Journal of Forensic & Investigative Accounting 9(2): 751-762.
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.
Clements, L. H. and T. J. Shawver. 2017. Will professional accountants whistleblow on organizational fraud? Journal of Forensic & Investigative Accounting 9(3): 1006-1024.
Clikeman, P. M. and J. Zimmerman. 2020. Carillion - A house built on sand. Journal of Forensic & Investigative Accounting 12(3): 517-522.
Clouse, M. 2017. Forensic accounting procedures applied to Valeant: Where were the gatekeepers? Journal of Forensic & Investigative Accounting 9(2): 836-848.
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.
Colon, R. 2018. Breaking the code of silence: A broader view of compensatory damages to whistleblowers under Sarbanes-Oxley. Journal of Forensic & Investigative Accounting 10(1): 116-127.
Comunale, C. L., D. C. Hayes and J. H. Irving. 2022. Keeping an investigative eye on the financial pulse of a company using data analytics. Journal of Forensic & Investigative Accounting 14(3): 514-528.
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.
Crane, M. D. 2019. The legend of weighted average return on assets and benchmarking purchase price allocation data. Journal of Forensic & Investigative Accounting 11(1): 1-23.
Crane, M. D., J. A. DiGabriele, P. L. Lohrey and J. R. Nicholson. 2019. VFR valuation advisory #3: A groundwork for fraudulent financial reporting. Journal of Forensic & Investigative Accounting 11(3): 416-424.
Crumbley, D. L. 2017. What is your forensic accounting IQ in the healthcare industry? Journal of Forensic & Investigative Accounting 9(2): 880-882.
Crumbley, D. L. 2022. Sad saga of the financial fraud of South Carolina's two failed nuclear power plants. Journal of Forensic & Investigative Accounting 14(2): 212-228.
Crumbley, D. L. and D. L. Ariail. 2020. A different approach to detecting fraud and corruption: A VENN diagram fraud 316-model. Journal of Forensic & Investigative Accounting 12(2): 241-260.
Crumbley, D. L. and D. L. Ariail. 2021. BP's oil spill, disastrous settlement agreement, and subsequent buyer's remorse: How not to negotiate a damage claim. Journal of Forensic & Investigative Accounting 13(1): 63-72.
Crumbley, D. L. and S. D. Grossman. 2022. Business combination v. asset acquisition: KPMG's earnings management and subsequent litigation involving Miller Energy Resources. Journal of Forensic & Investigative Accounting 14(3): 401-409.
Crumbley, D. L. and V. Beck. 2020. Psychological , emotional, and detection sides of a fraud and a fraudster - An interview. Journal of Forensic & Investigative Accounting 12(3): 442-451.
Crumbley, D. L. and W. E. Seago. 2021. Do expert witnesses have immunity from civil or criminal liability? Journal of Forensic & Investigative Accounting 13(3): 466-477.
Crumbley, D. L., C. Cheng and A. J. N. Yurko. 2019. The Caterpillar Case: Effective tax planning or scam? Journal of Forensic & Investigative Accounting 11(1): 138-153.
Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263.
Curtis, S. and Y. Lahav. 2020. Forensic approaches to transfer pricing enforcement could restore billions in lost U.S. Federal and State tax losses: A case study approach. Journal of Forensic & Investigative Accounting 12(2): 284-315.
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.
Desai, R., V. Desai, J. Davidyan and A. Felo. 2023. In-house preparation, outsourcing, or offshoring of tax services to third-party service providers: Does disclosure to the client matter? Journal of Forensic & Investigative Accounting 15(2): 286-309.
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.
Dugan, M. and G. Taylor. 2020. The indirect method - A valuable fraud detection tool. Journal of Forensic & Investigative Accounting 12(3): 452-470.
Dupuis, D., D. Smith, K. Gleason and Y. Kannan. 2023. Bitcoins and beyond: Crypto-asset considerations for auditors/forensic accountants. Journal of Forensic & Investigative Accounting 15(3): 489-510.
Dworkis, K., A. Greiner and L. Victoravich. 2020. Weakened reporting? The effect of clawback regime and bonus compensation on fraud reporting. Journal of Forensic & Investigative Accounting 12(1): 1-20.
Dye, C., J. Harrison and R. Mano. 2018. The Utah White Collar Crime Registry: A model for national change. Journal of Forensic & Investigative Accounting 10(1): 128-134.
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.
Eden, L. and L. M. Smith. 2022. The ethics of transfer pricing: Insights from the fraud triangle. Journal of Forensic & Investigative Accounting 14(3): 360-383.
Emerson, D. J. and L. Yang. 2012. Perceptions of auditor conscientiousness and fraud detection. Journal of Forensic & Investigative Accounting 4(2): 110-141.
Emerson, D. J., L. Yang and Y. Li. 2020. Effects of Guanxi with supervisor on whistleblowing. Journal of Forensic & Investigative Accounting 12(2): 352-366.
Epstein, B. J., D. D. Dorrell and V. Varadarajan. 2017. The proof of cash should be king among forensic auditing techniques. Journal of Forensic & Investigative Accounting 9(2): 827-835.
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.
Fairweather, W. R. 2017. Sensitivity and specificity in application of Benford's Law to explore for potential fraud. Journal of Forensic & Investigative Accounting 9(3): 953-961.
Fairweather, W. R. 2018. Detecting fraud in non-Benford transaction files. Journal of Forensic & Investigative Accounting 10(2): 258-266.
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.
Feng, N. C. and R. D. Fuerman. 2019. Securities class actions in the U.S. and Canada against Chinese companies and their auditors: An empirical investigation. Journal of Forensic & Investigative Accounting 11(1): 103-137.
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.
Flasher, R. and M. A. Lamboy-Ruiz. 2018. Healthcare data sources and fraud research opportunities. Journal of Forensic & Investigative Accounting 10(3): 374-391.
Flasher, R., M. Myring and C. Peng. 2023. Impact on corruption from enforcement around personal financial disclosure. Journal of Forensic & Investigative Accounting 15(1): 40-53.
Forbes, R. and G. Gupta. 2019. New accounting standards for leases and their possible impacts on financial analysis. Journal of Forensic & Investigative Accounting 11(3): 484-493.
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.
Frederick, Z. H., G. Huckabee and S. Feimer. 2018. Cartel cash: Attacking the financial operations of the Mexican Drug Cartels. Journal of Forensic & Investigative Accounting 10(1): 56-72.
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.
Gabbin, A. L., D. C. Hayes and J. H. Irving. 2021. Student cheating goes high-tech. Journal of Forensic & Investigative Accounting 13(3): 560-578.
Gao, S. and E. Fenton. 2021. Insurance coverage for loss of business income during the Covid-19 pandemic. Journal of Forensic & Investigative Accounting 13(2): 384-396.
Gonzalez, G. and L. Kopp. 2017. The use of personality traits to predict propensity to commit fraud. Journal of Forensic & Investigative Accounting 9(3): 979-1005.
Gonzalez, G. C. and V. B. Hoffman. 2018. Effects on auditees of electronic versus face-to-face interaction in continuous auditing. Journal of Forensic & Investigative Accounting 10(1): 100-115.
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.
Grandstaff, J. L. and L. L. Solsma. 2021. Financial statement fraud: A review from the era surrounding the financial crisis. Journal of Forensic & Investigative Accounting 13(3): 421-437.
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.
Green, B. P., K. Kobelsky and M. Killey. 2019. Auditor confidence in management's plausible explanations. Journal of Forensic & Investigative Accounting 11(2): 283-298.
Green, B. P., L. Redding and T. G. Calderon. 2021. Examining the relationship between management fraud and economic change. Journal of Forensic & Investigative Accounting 13(1): 41-62.
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.
Grossman, A. M., S. D. Grossman and D. L. Crumbley. 2023. A saga of clean coal electric power: The multibillion dollar Southern Company fraud. Journal of Forensic & Investigative Accounting 15(1): 54-63.
Grossman, A. M., S. D. Grossman and D. L. Crumbley. 2023. Kraft Heinz and the $15.4 billion impairment charge: Subsequent lawsuits. Journal of Forensic & Investigative Accounting 15(3): 399-412.
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. and M. Clouse. 2020. Financial and non-financial fraud risk assessment. Journal of Forensic & Investigative Accounting 12(3): 422-441.
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.
Harris, D. 2019. Case studies in (alleged) embezzlement and fraudulent accounting practices by company controllers. Journal of Forensic & Investigative Accounting 11(1): 226-231.
Harris, D., C. Kuzey, C. Naaman and N. Sahyoun. 2023. Cybersecurity risk disclosure quality: Does it affect the cost of debt? Journal of Forensic & Investigative Accounting 15(2): 192-212.
Harte, B. K. and S. P. McHone. 2019. Discourse fraud analysis: A new paradigm for forensic and investigative accounting. Journal of Forensic & Investigative Accounting 11(3): 425-439.
Harvin, O. and M. Killey. 2021. Do "superstar" CEOs impair auditors' judgment and reduce fraud detection opportunities? Journal of Forensic & Investigative Accounting 13(3): 500-514.
Harvin, O., M. Killey, P. L. Davis and D. Solar. 2021. Utilizing methods of proving income in fraud investigations. Journal of Forensic & Investigative Accounting 13(1): 90-101.
Hass, S., P. Burnaby and M. Nitkin. 2017. AIG and General Re: Helping one another or reinsurance fraud. Journal of Forensic & Investigative Accounting 9(3): 991-928.
Hayes, D. C., A. D. O'Brien and C. M. Vician. 2019. Mitigating cyberattacks: An active learning instructional resource. Journal of Forensic & Investigative Accounting 11(1): 221-225.
Hayes, D. C., J. H. Irving and M. P. Johnson. 2020. Christian's College Fund Store - A forensic data analytics case study using IDEA software. Journal of Forensic & Investigative Accounting 12(3): 506-516.
Hazera, A. 2023. How rules-based standard-setting facilitated the 2008 subprime crisis: Lessons from the "Qualifying Special-Purpose Entity" concept. Journal of Forensic & Investigative Accounting 15(2): 213-247.
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.
Hecht, A. and D. Hachmeister. 2020. The benefits of advanced financial reporting - Decision usefulness and speculative evidence. Journal of Forensic & Investigative Accounting 12(3): 471-476.
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.
Hepworth, L. R., C. Greenman, D. Esplin and R. Johnston. 2022. Cybersecurity and data privacy: The rising expectations within internal audit. Journal of Forensic & Investigative Accounting 14(3): 454-465.
Herbert, W. E. 2019. Hindsight, foresight, and insight into global corruption issues. Journal of Forensic & Investigative Accounting 11(1): 82-102.
Hermanson, D. R. and D. F. Prawitt. 2020. Providing balance in the accounting curriculum and beyond: The case for capitalism. Journal of Forensic & Investigative Accounting 12(2): 179-196.
Hermanson, D. R. and H. M. Hermanson. 2020. "Say something about somebody's hat" - 10 practical teaching and classroom management tips to consider. Journal of Forensic & Investigative Accounting 12(3): 493-505.
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. and R. M. Cornell. 2022. Creativity in auditing: Theoretical and practical concepts to enhance auditors' recognition of and responses to fraud risk. Journal of Forensic & Investigative Accounting 14(3): 444-453.
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.
Herron, E. T. 2018. Above the law: A short story about privilege and potato chip theory. Journal of Forensic & Investigative Accounting 10(3): 421-427.
Hoelscher, J. L. and J. L. Winstead. 2021. Reinforce professional judgment skills in an investigative setting using a short sports documentary. Journal of Forensic & Investigative Accounting 13(3): 540-544.
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.
Holderness, D. K. Jr., E. M. Negangard and J. Sultan. 2018. Are individuals more likely to misappropriate during economic recessions or expansions? An examination of the impact of pressure and opportunity. Journal of Forensic & Investigative Accounting 10(1): 14-37.
Hollie, D. 2020. Early evidence on the AS 3101 critical audit matters disclosure. Journal of Forensic & Investigative Accounting 12(1): 45-54.
Hollie, D. and S. Yu. 2021. An examination of accounting and auditing enforcement releases and restatements related to the statement of cash flows. Journal of Forensic & Investigative Accounting 13(2): 349-361.
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.
Holmes, G., E. J. Lippman and T. O. Grimmer. 2021. White-collar crimes of teachers and accountants: The role of social capital in protecting certain professionals. Journal of Forensic & Investigative Accounting 13(3): 515-529.
Hopwood, W., C. Pacini and G. Young. 2014. Fighting discovery abuse in litigation. Journal of Forensic & Investigative Accounting 6(2): 52-80.
Huang, C., M. Huber, K. B. Menk and Q. Zhang. 2022. The effects of tax law information, deterrence, and tax morale on "high-opportunity taxpayers' intentions to report income. Journal of Forensic & Investigative Accounting 14(3): 384-400.
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.
Huber, W. D. 2017. The saga of Huber v. the American Accounting Association: Forensic accounting and the law. Journal of Forensic & Investigative Accounting 9(2): 870-879.
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.
Janes, T. and G. Wright. 2017. Number generation patterns associated with innate characteristics. Journal of Forensic & Investigative Accounting 9(2): 814-826.
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.
Jimenez-Andrade, J. R. 2022. Capital market penalties and corporate violations of the three pillars (operations, reporting, and compliance) after COSO 2013 internal controls: Integrated framework. Journal of Forensic & Investigative Accounting 14(3): 466-485.
Jimenez-Andrade, J. R., T. J. Fogarty and G. A. Jonas. 2021. Counselors, judges, or executioners: The role of financial analysts in capital markets' responses to alleged FCPA violations. Journal of Forensic & Investigative Accounting 13(3): 438-459.
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.
Johnston, J. A., L. Sun and J. H. Zhang. 2018. Environmental uncertainty, managerial ability, goodwill impairment, and earnings management. Journal of Forensic & Investigative Accounting 10(3): 392-421.
Jones, C. G. and K. Dosanjh-Zucker. 2018. Using a forensic accounting novel to increase student engagement with accounting ethics and the profession. Journal of Forensic & Investigative Accounting 10(2): 250-257.
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.
Jordan, C. E., S. Clark and V. C. Simmons. 2019. Earnings management to round up EPS a penny: Testing for an audit quality differential between Big 4 and non-Big 4 accounting firms. Journal of Forensic & Investigative Accounting 11(2): 248-260.
Journal of Forensic & Investigative Accounting. 2020. Book review: Brooks, L. J. and P. Dunn. 2018. Business and Professional Ethics for Directors, Executives, and Accountants, 8th edition. Cengage Learning. Journal of Forensic & Investigative Accounting 12(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Collins, S. 2016. Skills for Accounting and Auditing Research, FASB Codification and elFRS, 3rd edition. Cambridge Business Publishers. Journal of Forensic & Investigative Accounting 12(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Crumbley, D. L., C. Betts, S. Mastrolia and R. Sarikas. 2019. Accosting the Golden Spire: A Financial Accounting Action Adventure. Carolina Academic Press. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Crumbley, Fenton, and Smith. 2019. Forensic and Investigative Accounting, 9th edition. Wolters Kluwer (CCH). Journal of Forensic & Investigative Accounting 12(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Crumbley, Russo, David, and Xu. 2019. Deadly Art Puzzle: An Advanced Accounting Action Adventure. Carolina Academic Press. Journal of Forensic & Investigative Accounting 12(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Holthausen, R. W. and M. E. Zmijewski. 2018. Corporate Valuation: Theory, Evidence and Practice, 2nd edition. Cambridge Business Publisher. Journal of Forensic & Investigative Accounting 12(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Huber, W. D. 2020. Corporate Law and the Theory of the Firm: Reconstructing Corporations, Shareholders, Directors, Owners, and Investors. Routledge. Journal of Forensic & Investigative Accounting 12(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Johnson, R. N. and L. D. Wiley. 2019. Auditing: A Practical Approach with Data Analytics. John Wiley & Sons. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: McDonough, B. R. 2019. Cyber Smart. John Wiley & Sons. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Olson, J. M. 2019. To Catch a Spy: The Art of Counterintelligence. Georgetown University Press. Journal of Forensic & Investigative Accounting 12(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Perri, F. S. 2018. White-Collar Crime Organizational Misconduct and Fraud Examination. Privately Published. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Possley, M. 2020. Conviction at Any Cost: Prosecutorial Misconduct and the Pursuit of Michael Segal. McDonough & Green Publishing. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Prins, N. 2018. Collusion: How Central Bankers Rigged the World. Bold Type Books. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Rickards, J. 2019. Aftermath: The Seven Secrets of Wealth Preservation in the Coming Chaos. Portfolio/Penguin. Journal of Forensic & Investigative Accounting 12(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Rorie, M. L. ed. The Handbook of White-Collar Crime. Wiley. Journal of Forensic & Investigative Accounting 12(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Smith, R. E. 2019. Rage Inside the Machine: The Prejudice of Algorithms, and How to Stop the Internet Making Bigots of Us All. Bloomsbury Publishing. Journal of Forensic & Investigative Accounting 12(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2020. Book review: Trugman, G. R. 2017. Understanding Business Valuation: A Practical Guide to Valuing Small to Medium Sized Businesses, 5th edition. AICPA. Journal of Forensic & Investigative Accounting 12(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Burch, E. C. 2019. Mass Tort Deals: Backroom Bargaining in Multidistrict Litigation. Cambridge University Press. Journal of Forensic & Investigative Accounting 13(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Child, L. and A. Child. 2020. The Sentinel. Delacorte Press. Journal of Forensic & Investigative Accounting 13(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Crumbley, L., et al. 2021. The Ultimate Rip-Off: A Taxing Tale. Carolina Academic Press. Journal of Forensic & Investigative Accounting 13(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Crumbley, D. L., et al. 2021. Trap Doors and Trojan Horses: An Auditing Action Adventure, 2nd edition. Carolina Academic Press. Journal of Forensic & Investigative Accounting 13(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Doss, A. F. 2020. Cyber Privacy. Ben Bella Book Inc. Journal of Forensic & Investigative Accounting 13(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Gottschalk, P. and L. Gunnesdal. 2018. White Collar Crime in the Shadow Economy. Palgrave Macmillan. Journal of Forensic & Investigative Accounting 13(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Harford, T. 2021. The Data Detective: Ten Easy Rules to Make Sense of Statistics. Riverhead Books. Journal of Forensic & Investigative Accounting 13(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Hartman, V. E. 2019. The Honest Truth About Fraud: A Practitioner's Guide to Fraud. Journal of Forensic & Investigative Accounting 13(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Kolhatkar, S. 2017. Black Edge: Inside Information, Dirty Money, and Quest to Bring Down the Most Wanted Man on Wall Street. Random House. Journal of Forensic & Investigative Accounting 13(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: LaPorte, N. 2021. Guilty Admissions: The Bribes, Favors, and Phonies Behind the College Cheating Scandal. Twelve Books - Hachette Book Group. Journal of Forensic & Investigative Accounting 13(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Mason, M. Sr. 2019. The Forensic Accounting Deskbook: A Practical Guide to Financial Investigation and Analysis for Family Lawyers. American Bar Association. Journal of Forensic & Investigative Accounting 13(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Mechanic, M. 2021. Jack Pot: How the Super-Rich Really Live - and How Their Wealth Harms Us All. Simon & Schuster. Journal of Forensic & Investigative Accounting 13(3): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Miles, D. A. 2020. How to Get Away with Murder in Marketing: Forensic Marketing. Archway Publishing. Journal of Forensic & Investigative Accounting 13(2): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Patterson, J. and C. Tebbetts. 2020. 1st Case. Little Brown and Company. Journal of Forensic & Investigative Accounting 13(1): Not numbered.
Journal of Forensic & Investigative Accounting. 2021. Book review: Strader, J. K., et al. 2021. White Collar Crime: Cases, Material, and Problems. Carolina Academic Press. Journal of Forensic & Investigative Accounting 13(3): Not numbered.
Justice, S. E., J. R. Cohen and D. R. Hermanson. 2018. Star employee occupational fraud: Treatment and subsequent effects. Journal of Forensic & Investigative Accounting 10(3): 294-315.
Kaminski, K. A. and E. A. Hogan. 2023. An examination of non-linearity in financial statement data using topological tests. Journal of Forensic & Investigative Accounting 15(1): 1-18.
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.
Kipp, P., J. Mathew, K. N. Sapkota and P. Sapkota. 2023. Self-reporting cash tip income for income tax purposes. Journal of Forensic & Investigative Accounting 15(2): 272-285.
Kleinman, G., P. Strickland and A. Anandarajan. 2020. Why do auditors fail to identify fraud? An exploration. Journal of Forensic & Investigative Accounting 12(2): 334-351.
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.
Koutmos, D. 2023. President Biden's executive order on crytocurrencies and the future of Fin Tech. Journal of Forensic & Investigative Accounting 15(3): 378-398.
Kozloski, T. M. 2011. Knowledge transfer in the fraud risk assessment task. Journal of Forensic & Investigative Accounting 3(1): 49-85.
Kukreja, G. and S. Gupa. 2019. Gem of the Indian banking fraud: A case of systemic control failures at Punjab National Bank. Journal of Forensic & Investigative Accounting 11(2): 366-379.
Kuriyan, J. 2022. The anatomy of a Medicaid fraud. Journal of Forensic & Investigative Accounting 14(1): 1-10.
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.
Lachney, K. 2020. An exploration of internal controls and their impact on employee fraud in small businesses. Journal of Forensic & Investigative Accounting 12(1): 21-44.
Lachney, K. 2022. An exploration of internal controls and their impact on fraud in Protestant churches. Journal of Forensic & Investigative Accounting 14(3): 486-513.
Laknani, S. 2019. The influence of expert witnesses on jurors' decision-making in an accounting context. Journal of Forensic & Investigative Accounting 11(1): 24-32.
Lakhani, S., A. Habib and M. Bradbury. 2021. Determinants and consequences of non-financial disclosures in the New Zealand port industry. Journal of Forensic & Investigative Accounting 13(1): 123-138.
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.
Lanham, S. W. and K. E. Lucas. 2017. "Reasonable degree of certainty" during expert testimony. Journal of Forensic & Investigative Accounting 9(3): 883-902.
Larsen, J. E. 2017. Benford's Law and earnings management detection: The case of REITs. Journal of Forensic & Investigative Accounting 9(2): 779-790.
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).
Lehmann, C. M. 2017. A teaching case using the elements of the Foreign Corrupt Practices Act (FCPA). Journal of Forensic & Investigative Accounting 9(3): 903-918.
Lehmann, C. M., I. Abdullah and A. G. Brink. 2018. Pressure to commit fraud in the workplace: Two teaching cases addressing fraud and whistleblower protection. Journal of Forensic & Investigative Accounting 10(2): 281-286.
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.
Ling, Q., A. M. Scheetz and J. Wall. 2020. Lowering standards: Unintended consequences of 990-N and value congruence on donor decision making. Journal of Forensic & Investigative Accounting 12(2): 261-283.
Liu, Y. and H. Xu. 2021. The effects of social identity and justifiability of questionable behavior on whistleblowing. Journal of Forensic & Investigative Accounting 13(2): 302-318.
Livingstone, L. 2013. Compensatory damages for patent infringement: Texahoma Highway Construction case. Journal of Forensic & Investigative Accounting 5(1): 234-239.
Lokanan, M. 2021. Applying four quantitative modeling techniques to detect fraud in financial statements. Journal of Forensic & Investigative Accounting 13(2): 362-383.
Lokanan, M. and S. Sharma. 2018. A fraud triangle analysis of the Libor Fraud. Journal of Forensic & Investigative Accounting 10(2): 187-212.
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.
Malimage, K. 2019. Application of underutilized theories in fraud research: Suggestions for future research. Journal of Forensic & Investigative Accounting 11(1): 33-49.
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.
Malgwi, C. A. and I. W. Morgan, Jr. 2017. Do significant stock price drops signal red flag for financial statement fraud? Journal of Forensic & Investigative Accounting 9(2): 791-813.
Manera, M., M. Torchia and G. Moscato. 2023. Diffusion of valuation standards among forensic accountants operating in Italian courts: Exploring some inhibiting and facilitating factors. Journal of Forensic & Investigative Accounting 15(2): 310-327.
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.
Markmann, A. 2019. Business ethics and financial reporting: Earnings management during periods of economic recessions. Journal of Forensic & Investigative Accounting 11(1): 64-81.
Marshall, L. L. 2023. Fraudulent reporting as identified by the SEC's AAERs: A pedagogical technique. Journal of Forensic & Investigative Accounting 15(1): 141-157.
Massel, N. and J. Park. 2022. The joint effect of investor protection regimes and big 4/non-big 4 auditors on audit quality: Evidence from initial public offerings in the U.S. market. Journal of Forensic & Investigative Accounting 14(1): 86-105.
Massel, N., J. Jark and K. Rakow. 2023. Exempting small firms from anti-fraud IRS disclosures: Investor perceptions. Journal of Forensic & Investigative Accounting 15(1): 103-118.
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.
McClain, G. and D. Seifert. 2018. The impact of moral identity and societal culture on whistle-blowing: A comparison between the United States and France. Journal of Forensic & Investigative Accounting 10(3): 357-373.
McGlone, N. 2021. Expert witness in the field of forensic accounting. Journal of Forensic & Investigative Accounting 13(3): 460-465.
McGowan, J. R. 2020. Accountant's advice in the context of Midco transactions: Do larger accounting firms give better tax advice? Journal of Forensic & Investigative Accounting 12(1): 66-85.
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., V. Soybel and R. Turner. 2018. The accountant and the error of his ways. Journal of Forensic & Investigative Accounting 10(2): 287-293. (A case based on the movie, The Accountant).
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.
Mui, G. Y. 2018. Defining auditor expertise in fraud detection. Journal of Forensic & Investigative Accounting 10(2): 168-186.
Nabar, S. and X. Song. 2017. Growth firms' real earnings management practices. Journal of Forensic & Investigative Accounting 9(1): 606-620.
Nakashima, M. 2021. Can the fraud triangle explain fraudulent financial statements? Evidence from Japan. Journal of Forensic & Investigative Accounting 13(1): 198-232.
Nakashima, M. 2023. What are the determinants of earnings management for misrepresentation? Evidence form Japan. Journal of Forensic & Investigative Accounting 15(2): 328-353.
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.
Nakashima, M., Y. Hirose and H. Hirai. 2022. Fraud detection by focusing on readability of MD&A disclosure: Evidence from Japan. Journal of Forensic & Investigative Accounting 14(2): 276-298.
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.
Nickell, E., K. Brasel and M. Millar. 2022. The danger of assessing management attitudes: An examination of the dilution effect in auditors' fraud risk assessments. Journal of Forensic & Investigative Accounting 14(3): 339-359.
Nie, D., 2021. Does voluntary management going concern disclosure predict bankruptcy in the oil and gas industry. Journal of Forensic & Investigative Accounting 13(2): 319-332.
Nigrini, M. J. 2017. An analysis of tax evasion drivers in light of the Richard Hatch tax evasion saga. Journal of Forensic & Investigative Accounting 9(2): 849-869.
Nigrini, M. 2022. An estimate of the COVID-related excess deaths in 2020. Journal of Forensic & Investigative Accounting 14(2): 177-190.
Nigrini, M. J. and J. S. Peters. 2018. Identity theft tax refund fraud: An analysis of the fraud schemes using IRS investigation summaries. Journal of Forensic & Investigative Accounting 10(1): 38-55.
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.
Nouri, H. 2018. The use of zappers by financial terrorists. Journal of Forensic & Investigative Accounting 10(2): 213-224. (Nouri examines the use of zapper software (i.e., automated sales suppression device) to finance terrorist activities).
Nouri, H. and B. Kremenich. 2019. Profiles of Madoff Ponzi scheme victims. Journal of Forensic & Investigative Accounting 11(2): 332-352.
Nsor-Ambala, R. 2021. Auditors' perception of the effectiveness of fraud detection techniques in stock and warehousing cycle: Comparison between Ghana, U.S., and New Zealand. Journal of Forensic & Investigative Accounting 13(1): 159-182.
Nuxoll, C. 2018. A forensic accounting case: A data analytic mindset. Journal of Forensic & Investigative Accounting 10(3): 436-437.
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.
O'Bryan, D., J. J. Quirin and M. J. Goedeke. 2019. A tax return is worth more than a 1,000 words: The case of the interview with IRS-CI. Journal of Forensic & Investigative Accounting 11(1): 154-220.
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.
Ong, A. S. J. 2022. Think first, act later, or act first, think later: Does the fraud triangle hold when individuals are impulsive? Journal of Forensic & Investigative Accounting 14(1): 11-38.
Othman, R. and F. Laswad. 2019. Future forensic accountants: Developing awareness of perceptual blindness. Journal of Forensic & Investigative Accounting 11(2): 299-308.
Othman, R. and R. Ameer. 2023. Workaround opportunities in concealing revenue and expense misstatements. Journal of Forensic & Investigative Accounting 15(3): 437-462.
Othman, R., R. Ameer and F. Laswad. 2020. Uncovering Toshiba's fraudulent financial statements: An audit perspective. Journal of Forensic & Investigative Accounting 12(2): 213-231.
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.
Pacini, C., J. W. Lin and G. Patterson. 2021. Using shell entities for money laundering: Methods, consequences, and policy implications. Journal of Forensic & Investigative Accounting 13(1): 73-89.
Pacini, C., N. F. Stowell and M. T. Caban-Garcia. 2020. A forensic accountant's guide to the most potent federal laws used against healthcare fraud. Journal of Forensic & Investigative Accounting 12(3): 386-406.
Paik, D. G., T. Kim, K. Krumwiede and B. B. Lee. 2018. The association between audit fees and accounting restatement resulting from accounting fraud and clerical errors. Journal of Forensic & Investigative Accounting 10(3): 332-356.
Pan, K., C. Pearce, S. T. Jones and Z. Lai. 2023. Types of hospital funds: Nature and methods of prevention. Journal of Forensic & Investigative Accounting 15(1): 64-80.
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. 2022. Tyrannical Rex: Psychopathic corporate leadership and white-collar crime. Journal of Forensic & Investigative Accounting 14(1): 39-53.
Perri, F. S. and R. G. Brody. 2020. Silencing the truth: Fraud detection violence. Journal of Forensic & Investigative Accounting 12(3): 407-421.
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.
Persons, O. S. 2019. Is bribery worth it? An analysis of companies subject to FCPA enforcement action. Journal of Forensic & Investigative Accounting 11(1): 50-63.
Persons, O. S. 2020. Corporate governance characteristics of FCPA violators. Journal of Forensic & Investigative Accounting 12(1): 147-162.
Persons, O. S. 2023. Odebrecht bribery: The worst FCPA violation. Journal of Forensic & Investigative Accounting 15(3): 463-479.
Peterson, T. F. 2021. To the moon: A history of bitcoin price manipulation. Journal of Forensic & Investigative Accounting 13(2): 254-272.
Petkov, R. 2020. Fraud risks associated with recently enacted revenue recognition standard in relation to capitalization of internally generated intangible assets at point of creation. Journal of Forensic & Investigative Accounting 12(3): 487-492.
Petkov, R. 2022. Tax fraud scheme using nonresidential designation by U.S. taxpayers in the presence of multinational tax jurisdictions. Journal of Forensic & Investigative Accounting 14(2): 229-235.
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.
Prachyl, C. L. 2017. Identifying red flags in an accounts payable environment: The importance of controls in the detection of fraudulent activity. Journal of Forensic & Investigative Accounting 9(3): 941-952.
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.
Ragothaman, S., T. Custis and M. Christianson. 2022. Fake accounts scandal at Wells Fargo: What are the lessons? Journal of Forensic & Investigative Accounting 14(2): 314-324. (Instructional case).
Raval, V. and V. Raval. 2020. The truth about Satyam. Journal of Forensic & Investigative Accounting 12(3): 477-486.
Rezaee, Z. 2009. Forensic evidence-gathering procedures for employee stock options. Journal of Forensic & Investigative Accounting 1(2): 1-20.
Reinstein, A. and M. Stern. 2020. Using experts in municipal contract negotiations. Journal of Forensic & Investigative Accounting 12(2): 232-240.
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. and J. Wang. 2022. Integration of big data into forensic accounting education and practice: A survey of academics in China and the United States. Journal of Forensic & Investigative Accounting 14(1): 133-150.
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.
Rezaee, Z., J. Wang and L. M. Brian. 2018. Toward the integration of big data into forensic accounting education. Journal of Forensic & Investigative Accounting 10(1): 87-99.
Robinson, N., S. Weber, G. Skrubbeltrang and D. Greathouse. 2021. Tax internship and ethics: A case. Journal of Forensic & Investigative Accounting 13(1): 233-253.
Robinson, S. and M. Lokanan. 2017. Testing for impression management in creative accounting: A case of the automobile industry. Journal of Forensic & Investigative Accounting 9(3): 962-978.
Rogathaman, S. and T. Custis. 2020. Internal control violations at Thor Industries: What are the lessons? Journal of Forensic & Investigative Accounting 12(1): 138-146.
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.
Roth, A. J. and C. M. Lehmann. 2022. An inventory diversion case: "It's only inventory shrinkage, right?" Journal of Forensic & Investigative Accounting 14(2): 299-306. (Teaching case).
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. and J. A. DiGabiele. 2018. Impact of the tax cuts and Jobs Act on the valuation of S Corporations. Journal of Forensic & Investigative Accounting 10(2): 153-167.
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.
Scheetz, A. M. 2018. The effect of peer reciprocal relationship and interpersonal affect on internal fraud reporting. Journal of Forensic & Investigative Accounting 10(2): 225-249.
Schmelzle, G., C. Keller and J. C. Papiernik. 2022. The city of Nixa fails to nix a fraud conspiracy: Applying the enterprise risk management model to a municipal fraud case. Journal of Forensic & Investigative Accounting 14(2): 307-313. (Case study on accounts payable fraud).
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.
Shang, Z., C. T. Hux, C. Lee and M. Wang. 2022. The effect of auditor busyness and audit report signing experience on constraining earnings management: Evidence from China. Journal of Forensic & Investigative Accounting 14(3): 410-443.
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.
Shawver, T. and L. H. Clements. 2019. The impact of value preferences on whistleblowing intention's of accounting professionals. Journal of Forensic & Investigative Accounting 11(2): 232-247.
Shen, W. M. and C. Lee. 2022. Is a picture worth a thousand words... or lies? The impression management gimmicks that forensic accountants must know. Journal of Forensic & Investigative Accounting 14(2): 204-211. (Teaching case).
Shi, Y., D. Nie and L. Chen. 2022. Management earnings forecasts, earnings management, and the Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 14(1): 106-132.
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.
Sim, K. L., E. Lohwasser Jr., R. Lee and A. P. Curatola. 2018. U.S. listed Chinese reverse mergers: Fraud prediction measures and audit characteristics. Journal of Forensic & Investigative Accounting 10(3): 316-331.
Simms, K., J. M. Clines and J. M. Schmank. 2021. Toward a public whistleblower report? An examination of the Markopolos report on General Electric. Journal of Forensic & Investigative Accounting 13(3): 478-489.
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.
Smith, S. S. 2020. Blockchains impact on risk assessment procedures. Journal of Forensic & Investigative Accounting 12(1): 55-65.
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.
Street, D. and J. Wilck. 2023. "Let's have a chat:" Applying ChatGPT and other large language models to the practice of forensic accounting. Journal of Forensic & Investigative Accounting 15(2): 158-191.
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.
Sun, P., D. L. Crumbley and K. Reichelt. 2018. CEO compensation and tax loss carrybacks. Journal of Forensic & Investigative Accounting 10(1): 135-152.
Swift, O., R. Colon and K. Davis. 2020. The impact of cyber breaches on the content of cybersecurity disclosures. Journal of Forensic & Investigative Accounting 12(2): 197-212.
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.
Tschakert, N., Z. Blaber and L. Chen. 2019. Using engagement triggers in forensic accounting classes. Journal of Forensic & Investigative Accounting 11(3): 465-483.
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.
Tzani-Pepelasi, C., M. G. Nilsson, D. Lester, N. R. Pylarinou and M. Ioannou. 2020. Profiling HMRC and IRS scammers by utilizing trolling videos: Offender characteristics. Journal of Forensic & Investigative Accounting 12(1): 163-178.
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.
Venkat, J. (Jagannath M.V.K.) and M. Raithatha. 2022. IL&FS - A case of accounting misstatement and financial mismanagement. Journal of Forensic & Investigative Accounting 14(2): 325-338. (The author's LinkedIn page shows the name Jagannath Venkat).
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.
Vincent, N. E. 2019. Predicting reported cybersecurity breaches using financial measures. Journal of Forensic & Investigative Accounting 11(3): 494-514.
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.
Warren, R. A. and T. J. Fogarty. 2023. Exploring embezzlement by Catholic priests in the United States: A content analysis of cases since 1963. Journal of Forensic & Investigative Accounting 15(1): 81-102.
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.
Wengler, D. 2021. A segregation of duties teaching case regarding employee fraud in a university athletics department. Journal of Forensic & Investigative Accounting 13(2): 413-420.
Wheatley, C. and Y. Yan. 2011. New executives and audit fees. Journal of Forensic & Investigative Accounting 3(2): 227-244.
Wilbanks, R. M., R. L. Berry, D. R. Hermanson and V. D. Sharma. 2021. Do board members' ties to management and external auditors matter? What selected studies tell us. Journal of Forensic & Investigative Accounting 13(3): 490-499.
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.
Wilson, A. B. and D. M. Nelson. 2020. Impact of perceived empathy and a confidentiality guarantee on auditee reporting intentions. Journal of Forensic & Investigative Accounting 12(2): 316-333.
Wilson, A. B. and D. M. Nelson. 2022. Money does not matter: The effect of the SEC Reward Provision and Anti-Retaliation Protection on corporate whistleblowing. Journal of Forensic & Investigative Accounting 14(2): 189-203.
Xie, F. and S. J. Daniel. 2021. Analysis of measures of audit failure. Journal of Forensic & Investigative Accounting 13(2): 397-412.
Xu, C., C. Liu, D. Nie and L. Gai. 2021. How can a blockchain-based anti-money laundering system improve customer due diligence process? Journal of Forensic & Investigative Accounting 13(2): 273-287.
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.
Yang, L. and D. E. Mahdy. 2022. Social networking (Guanxi) and whistleblowing intentions: Does CSR ring the bell? Journal of Forensic & Investigative Accounting 14(2): 236-258. (Chinese banking employees' attitudes toward corporate social responsibility).
Zhang, D., K. Amin and D. R. Deis. 2021. Audit risk associated with long-lived tangible asset intensity, age, and impairment. Journal of Forensic & Investigative Accounting 13(2): 333-348.