Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Forensic & Investigative Accounting 2009-2023 |
Journal Updates by Year
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.
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.
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.
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.
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).
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.
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).
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).
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.
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. (Earnings management)
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.
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.
Huber, W. D. 2015. What is the value of multiple certifications in forensic accounting? Journal of Forensic & Investigative Accounting 7(2): 113-143.
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.
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, 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.
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).
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.
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.
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.
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.
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.
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.
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.