Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Legal Issues Main Page |
Fraud Bibliography
Alterman, J. 2017. Does auditor gender influence auditor liability? Exploring the impact of the crime congruency effect on jurors' perceptions of auditor negligence. Advances in Accounting: Incorporating Advances in International Accounting (38): 75-87.
Avallone, P. 2017. Accounting crimes: The case of the Neapolitan Public Banks (17th-18th centuries). The Accounting Historians Journal 44(1): 5-16.
Bass, S. L., N. S. Slavin, and G. M. Vogel. 2011. Sarbanes-Oxley's CEO and CFO certification requires scienter to protect investors. The CPA Journal (July): 62-66. (Scienter refers to the required state of mind to prove the crime, i.e., the mental state embracing intent to deceive, manipulate or defraud).
Baum, J. 2020. Book review: Maurizio Catino: Mafia Organizations: The Visible Hand of Criminal Enterprise. Administrative Science Quarterly 65(1): NP4-NP6.
Bianchi, P. A., A. Marra, D. Masciandaro and N. Pecchiari. 2022. Organized crime and firms' financial statements: Evidence from crimnal investigations in Italy. The Accounting Review (May): 77-106.
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.
Brief, R. P. 1977. The accountant's responsibility for disclosing bribery: An historical note. The Accounting Historians Journal 4(2): 97-100.
Caban-Garcia, M. T. 2017. Antibribery efforts in Brazil. Strategic Finance (March): 48-53.
Cheney, G. 1999. Cyberfraud and computer crime. Strategic Finance (November): 38-43.
Chircop, J., M. Fabrizi and P. Patrizia. 2023. Anti-Mafia police actions, criminal firms, and peer firm tax avoidance. Journal of Accounting Research (March): 243-277.
Choo, F. and K. B. Tan. 2022. Cash theft investigation and evidence documentation. Journal of Forensic Accounting Research 7(1): 1-15.
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.
Curtis, G. E. 2008. The model curriculum in fraud and forensic accounting and economic crime programs at Utica College. Issues in Accounting Education (November): 581-592.
Davis, J. T. and H. T. Halston. 2022. Elder financial abuse: A true cautionary tale. Journal of Accountancy (November): 1-7.
Donohue, J. J. III and S. D. Levitt. 2001. The impact of legalized abortion on crime. Quarterly Journal of Economics 116(2): 329-420
Donohue, J. J., S. V. Cai, M. V. Bondy et al. 2022. More guns, more unintended consequences: The effects of right-to-carry on criminal behavior and policing in U.S. Cities, working paper 30190, National Bureau of Economic Research, Washington, D.C.
Drucker, M. and M. A. Segal. 1984. Penalties for federal tax crimes: The IRS arsenal. Management Accounting (July): 32-35.
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.
Farrell, B. R. and P. Healy. 2000. White collar crime: A profile of the perpetrator and an evaluation of the responsibilities for its prevention and detection. Journal of Forensic Accounting (1): 17-34.
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.
Golden, J. 2021. Local crime environment and corporate financial misconduct using Benford's Law. Journal of Forensic Accounting Research 6(1): 436-460.
Golden, T. W. 1993. Employee crime can cost you millions. Management Accounting (August): 39-45.
Goodman, M. 2011. What business can learn from organized crime. Harvard Business Review (November): 27-30.
Gottschalk, P. 2011. Prevention of white-collar crime: The role of accounting. Journal of Forensic & Investigative Accounting 3(1): 23-48.
Harvard Business Review. 2018. The partners-in-crime effect. Harvard Business Review (November/December): 20.
Harvard Business Review. 2019. "We were coming up against everything from organized crime to angry employees". Harvard Business Review (July/August): 54-57.
Harris, L. and A. McNeal. 2022. What's your fraud IQ? Journal of Accountancy (May): 1-2.
Harris, L. and A. McNeal. 2022. What's your fraud IQ? Journal of Accountancy (October): 1-2.
Henderson, S. A. and T. S. Ryabova. 2023. The tales of a white-collar criminal: Can you ever ethically recover? Journal of Forensic Accounting Research 8(1): 97-105. (Teaching case).
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.
Hutchinson, R. 2019. Culture versus structure: A critical perspective on the role of culture in tax evasion. The Accounting Historians Journal 46(1): 79-91.
James, G. 2011. UK. Bribery Act requires new precautions for global companies. Journal of Accountancy (August): 28-30.
Janvrin, D. J., M. F. Mascha and L. Burney. 2023. Balanced scorecard internal process perspective: Applying data analytics to monitor police department performance. Journal of Emerging Technologies in Accounting 20(2): 195-242.
Jensen, K. L. and M. W. Smith. 2021. A preliminary examination of the effectiveness of assessment questions in detecting dishonest behavior. Journal of Forensic Accounting Research 6(1): 127-148.
Jia, W., L. K. Rickett and D. L. Smith. 2021. Uncovering the costs of bribery: Around the world, bribery results in hidden costs for multinational organizations in an era of heightened anticorruption enforcement. Strategic Finance (June): 26-33.
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: 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.
Kaplan, J. M. and W. K. Perry. 1991. The high cost of corporate crime. Management Accounting (December): 43-46.
Kelman, H. C. 1989. Crimes of Obedience: Toward a Social Psychology of Authority and Responsibility. New Haven: Yale University Press.
Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1929-1970.
Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Correction to: Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1971.
Kurtzman, J., G. Yago and T. Phumiwasana. 2004. The global cost of opacity. MIT Sloan Management Review (Fall): 38-40. (Opacity - The degree to which countries lack clear, accurate, easily discernible and widely accepted practices governing the relationships among businesses, investors and governments that form the basis of most small scale high frequency risks, e.g., fraudulent transactions, bribery, legal and regulatory complexity, and unenforceable contracts. An opacity index is developed for each country that indicates how much more or less return an investor needs to receive to invest in that country).
Larsson, B. 2005. Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations, and Society 30(2): 127-144.
Leo, P., O, Isik and F. Muhly. 2022. The ransomware dilemma. MIT Sloan Management Review (Summer): 13-15.
Leon, J. 2008. Ten tips to combat cybercrime. The CPA Journal (May): 6-11.
Maas, V. S. and H. Yin. 2022. Finding partners in crime? How transparency about managers' behavior affects employee collusion. Accounting, Organizations and Society (96): 101293.
Martin, K. D., J. B. Cullen, J. L. Johnson and K. P. Parboteeah. 2007. Deciding to bribe: A cross-level analysis of firm and home country influences on bribery activity. The Academy of Management Journal 50(6): 1401-1422.
McCue, C. 2007. Data Mining and Predictive Analysis: Intelligence Gathering and Crime Analysis. Butterworth-Heinemann.
McNeal, A. 2016. What's your fraud IQ? Bribery and corruption schemes. Journal of Accountancy (December): 38-41.
Nguyen, T. 2021. The effectiveness of white-collar crime enforcement: Evidence from the war on terror. Journal of Accounting Research (March): 5-58.
Olejarz, J. 2016. Understanding white-collar crime. Harvard Business Review (November): 110-111.
Pawliczek, A., A. N. Skinner and S. L. C. Zechman. 2022. Facilitating tacit collusion through voluntary disclosure: Evidence from common ownership. Journal of Accounting Research (December): 1651-1693.
Perri, F. S. 2022. Tyrannical Rex: Psychopathic corporate leadership and white-collar crime. Journal of Forensic & Investigative Accounting 14(1): 39-53.
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. 2023. Odebrecht bribery: The worst FCPA violation. Journal of Forensic & Investigative Accounting 15(3): 463-479.
Petty, B. and C. Raiborn. 2016. Helping law enforcement secure successful financial crime prosecutions. Management Accounting Quarterly (Winter): 21-29.
Pickett, K. H. S. 2002. Investigating Financial Crime in the Workplace. John Wiley & Sons.
Raghunandan, A. 2021. Financial misconduct and employee mistreatment: Evidence from wage theft. Review of Accounting Studies 26(3): 867-905.
Razaee, Z. 2003. Cooking the books is a crime: A lesson learned from the Enron Case. Journal of Forensic Accounting (5): 137-144.
Rechtman, Y. 2017. Shifting the risk of cybercrime. The CPA Journal (June): 46-50.
Regenburg, K. and M. N. B. Seitz. 2021. Criminals, bankruptcy, and cost of debt. Review of Accounting Studies 26(3): 1004-1045.
Rolling, T. 2021. Small business and trust; A payroll embezzlement case. IMA Educational Case Journal 14(3): 1-5.
Salsbery, N. D. 2022. Fraud is suspected: Now what? Journal of Accountancy (August): 1-6.
Stevens, W. H. S. 1929. Some economic consequences of commercial bribery. Harvard Business Review (January): 156-169.
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.
Sullivan, C. E. 2004. Conflict and crime in business life: Keeping yourself and others safe. Journal of Forensic Accounting (5): 547-554.
Thompson, D. K. 2012. White Collar Crime: Core Concepts for Consultants and Expert Witnesses. AICPA.
Verschoor, C. C. 2018. Striking jump in business fraud and crime: A global survey from PwC shows increasing fraud and economic crime. Strategic Finance (June): 17-18.
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.
Weeks, J. 2022. Book review: Bechky, B. A. 2020. Blood, Powder, and Residue: How Crime Labs Translate Evidence into Proof. Administrative Science Quarterly 67(2): NP24-NP26.
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.
White, M. J. 2019. What I've learned about white-collar crime. Harvard Business Review (July/August): 58-59.
Wolverton, R. A. 2012. What CPAs need to know about organized crime. Journal of Accountancy (April): 38-42.
Yu, L. 2007. Do stronger laws prevent corporate crime? MIT Sloan Management Review (Spring): 6-7.