Volumes 12(1) - 12(3)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Forensic & Investigative Accounting 2009-2021 |
Journal Updates by Year
Aldhizer, G. R., III. and C. Hetherington. 2020. SJCC forensic investigating involving internet data. Journal of Forensic & Investigative Accounting 12(3): 523-534.
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.
Brooks, L. Z. 2020. Audit firm tenure, corporate tax avoidance, and firm value. Journal of Forensic & Investigative Accounting 12(1): 109-137.
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.
Clikeman, P. M. and J. Zimmerman. 2020. Carillion - A house built on sand. Journal of Forensic & Investigative Accounting 12(3): 517-522.
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 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.
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.
Dugan, M. and G. Taylor. 2020. The indirect method - A valuable fraud detection tool. Journal of Forensic & Investigative Accounting 12(3): 452-470.
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.
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.
Grove, H. and M. Clouse. 2020. Financial and non-financial fraud risk assessment. Journal of Forensic & Investigative Accounting 12(3): 422-441.
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.
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.
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.
Hollie, D. 2020. Early evidence on the AS 3101 critical audit matters disclosure. Journal of Forensic & Investigative Accounting 12(1): 45-54.
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.
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.
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.
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.
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.
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., 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.
Perri, F. S. and R. G. Brody. 2020. Silencing the truth: Fraud detection violence. Journal of Forensic & Investigative Accounting 12(3): 407-421.
Persons, O. S. 2020. Corporate governance characteristics of FCPA violators. Journal of Forensic & Investigative Accounting 12(1): 147-162.
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.
Raval, V. and V. Raval. 2020. The truth about Satyam. Journal of Forensic & Investigative Accounting 12(3): 477-486.
Reinstein, A. and M. Stern. 2020. Using experts in municipal contract negotiations. Journal of Forensic & Investigative Accounting 12(2): 232-240.
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.
Smith, S. S. 2020. Blockchains impact on risk assessment procedures. Journal of Forensic & Investigative Accounting 12(1): 55-65.
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.
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.
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.