Volumes 10(1) - 10(3)
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
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).
Alali, F. 2018. Teaching students financial statements' assertions: Crisp-Drinks Case. Journal of Forensic & Investigative Accounting 10(3): 438-444.
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.
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.
Burnaby, P. and M. Nakashima. 2018. Toshiba Corporation - How could so much be wrong? Journal of Forensic & Investigative Accounting 10(2): 267-280.
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.
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.
Fairweather, W. R. 2018. Detecting fraud in non-Benford transaction files. Journal of Forensic & Investigative Accounting 10(2): 258-266.
Flasher, R. and M. A. Lamboy-Ruiz. 2018. Healthcare data sources and fraud research opportunities. Journal of Forensic & Investigative Accounting 10(3): 374-391.
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.
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.
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.
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.
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.
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.
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.
Lokanan, M. and S. Sharma. 2018. A fraud triangle analysis of the Libor Fraud. Journal of Forensic & Investigative Accounting 10(2): 187-212.
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.
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).
Mui, G. Y. 2018. Defining auditor expertise in fraud detection. Journal of Forensic & Investigative Accounting 10(2): 168-186.
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.
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).
Nuxoll, C. 2018. A forensic accounting case: A data analytic mindset. Journal of Forensic & Investigative Accounting 10(3): 436-437.
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.
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.
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.
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.
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.
Sun, P., D. L. Crumbley and K. Reichelt. 2018. CEO compensation and tax loss carrybacks. Journal of Forensic & Investigative Accounting 10(1): 135-152.