Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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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).
Agoglia, C. P., K. F. Brown and D. M. Hanno. 2003. Dickinson technologies, Inc.: Assessing control environment and fraud risk. Issues in Accounting Education (February): 71-78.
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).
AICPA. 2009. Guide to Fraud in Governmental and Not-for-Profit Environments, Revised Edition. AICPA.
Akers, M. D. and J. L. Bellovary. 2006. What is fraud and who is responsible? Journal of Forensic Accounting 7(1): 247-256.
Albrecht, C., C. C. Albrecht, A. N. Sanford and V. M. Rocha. 2017. A better understanding of the Wells Fargo fraud: Through the lens of the fraud triangle. Cost Management (November/December): 35-40. (How employees rationalized their fraudulent activities).
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.
Albrecht, W. S. and C. O. Albrecht. 2004. Fraud Examination and Prevention. South-Western Educational Publishing.
Albrecht, W. S. and D. J. Searcy. 2001. Top 10 reasons why fraud is increasing in the U.S. Strategic Finance (May): 58-61.
Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2001. Conducting a pro-active fraud audit: A case study. Journal of Forensic Accounting (2): 203-218.
Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2004. Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting (5): 109-130.
Alden, M. E., D. M. Bryan, B. J. Lessley and A. Tripathy. 2012. Detection of financial statement fraud using evolutionary algorithms. Journal of Emerging Technologies in Accounting (9): 71-94.
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.
American Institute of Certified Public Accountants Antifraud Programs and Controls Task Force. (AICPA). 2010. Audit Committee Considerations for Whistleblower Hotlines.
Amiram, D., Z. Bozanic, J. D. Cox, Q. Dupont, J. M. Karpoff and R. Sloan. 2018. Financial reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of Accounting Studies 23(2): 732-783.
Anders, S. B. 2020. ACFE and ABFA fraud resources. The CPA Journal (March): 62-63.
Anders, S. B. 2020. IRS tax identity theft and fraud resources. The CPA Journal (December/January): 74-75.
Andrews, C. P. and B. P. Leblanc. 2013. Fraud Hotlines: Don't miss that call. Journal of Accountancy (August): 32-35.
Apostolou, B. A., J. M. Hassell and S. A. Webber. 2001. The relative importance of management fraud risk factors. Behavioral Research In Accounting (13): 1-24.
Apostolou, N. and D. L. Crumbley. 2005. Fraud surveys: Lessons for forensic accountants. Journal of Forensic Accounting 6(1): 103-118.
Apostolou, N. G. and D. L. Grumbley. 2007. Some recent fraud survey results: Similarities and inconsistencies. Journal of Forensic Accounting 8(1-2): 245-270.
Applegate, D. 2019. Assessing and controlling nonprofit fraud risk. Strategic Finance (May): 32-41.
Arel, B., M. J. Tomas, III and L. Stark. 2023. The effect of fraud diamond capability measures on fraud occurrence. Journal of Forensic Accounting Research 8(1): 141-159.
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.
Asare, K. 2019. How informative are fraud and non-fraud firms' earnings? Journal of Forensic & Investigative Accounting 11(2): 309-331.
Asare, K. 2019. How informative are fraud and non-fraud firms' earnings? Journal of Forensic & Investigative Accounting 11(2): 309-331.
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.
Association of Certified Fraud Examiners (ACFE). 2005. Detecting and Deterring Fraud Using Hotlines. ACFE.
Austin, A. A. 2023. Remembering fraud in the future: Investigating and improving auditors' attention to fraud during audit testing. Contemporary Accounting Research 40(2): 925-951.
Baader, G. and H. Krcmar. 2018. Reducing false positives in fraud detection: Combining the red flag approach with process mining. International Journal of Accounting Information Systems (31): 1-16.
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.
Baker, C. R., B. Cohanier and N. J. Leo. 2017. Breakdowns in internal controls in bank trading information systems. The case of the fraud Societe Generale. International Journal of Accounting Information Systems (26): 20-31.
Ballou, B. and J. M. Mueller. 2005. Helecome Communications: Considering fraud risk on an engagement before and after analyzing a key business process. Issues in Accounting Education (February): 99-118.
Ballou, B., J. Mueller and P. Zikmund. 2004. Student case: TruGloss Shanghai JV. Journal of Forensic Accounting (5): 433-456. (Investigating and Fraud in an International Joint Venture).
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. 2004. Towards an economic theory of management fraud and corporate failure. Journal of Forensic Accounting (5): 91-108.
Bartov, E., A. Marra and F. Momente. 2021. Reaction to negative events: Evidence from inadvertent and fraudulent restatement announcements. The Accounting Review (March): 81-106.
Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising audit plans to address fraud risk: A case of "do as I advise, not as I do"? Contemporary Accounting Research 37(4): 2558-2589.
Beasley, M. S., J. V. Carcello and D. R. Hermanson. 1999. Just say 'no'. Strategic Finance (May): 52-57. (The Committee of Sponsoring Organizations of the Treadway Commission or COSO study suggests control guidelines based on fraud cases).
Ben-Chorin, O. and T. P. Hedley. 2011. Auditing and monitoring activities help uncover fraud and assess control effectiveness. The CPA Journal (June): 68-71.
Beneish, M. D. and P. Vorst. 2022. The cost of fraud prediction errors. The Accounting Review (November, Issue 6): 91-121.
Benson, S. S. 2012. Shielding the auditor from corporate fraud liability: Recent decisions and rationale for the in pari delicto defense. The CPA Journal (April): 58-65.
Benson, S. S. 2014. Aiding and abetting fraud by filling false tax returns. The CPA Journal (April): 50-55.
Berger, P. G. and H. Lee. 2022. Did the Dodd-Frank whistleblower provision deter accounting fraud? Journal of Accounting Research (September): 1337-1378.
Bik, O. and R. Hooghiemstra. 2018. Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment. Auditing: A Journal of Practice & Theory 37(4): 25-48.
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.
Blanton, K. 2011. Creating a culture of compliance: andquot;Tone at the topandquot; is an overused phrase, but if companies want to mitigate fraud senior leaders need to speak up forcefully. CFO (July/August): 19-21.
Bloomfield, M. J., C. Marvao and G. Spagnolo. 2023. Relative performance evaluation, sabotage and collusion. Journal of Accounting and Economics (November-December): 101608.
Bloomfield, R. J. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review (October): 517-538.
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.
Bolt-Lee, C. E. and S. Kern. 2015. Highlights of fraud research: Recent research brings new insights into fraud prevention and detection. Journal of Accountancy (November): 41-45.
Bonner, S. E., Z. Palmrose and S. M. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. The Accounting Review (October): 503-532.
Boritz, J. E., N. Kochetova-Kozloski and L. Robinson. Are fraud specialists relatively more effective than auditors at modifying audit programs in the presence of fraud risk? The Accounting Review (May): 881-915.
Bowen, A. K. 2010. A fraud case study: The skim sisters. The CPA Journal (January): 12-14.
Boyle, D. M., J. F. Boyle and D. P. Mahoney. 2015. Avoiding the fraud mind-set. Strategic Finance (February): 40-46.
Boyle, D. M., J. F. Boyle and D. P. Mahoney. 2018. Behavioral assessment and modification in fraud mitigation efforts. Management Accounting Quarterly (Fall): 1-11.
Brasel, K. R., R. C. Hatfield, E. B. Nickell and L. M. Parsons. 2019. The effect of fraud risk assessment frequency and fraud inquiry timing on auditors' skeptical judgments and actions. Accounting Horizons (March): 1-15.
Brazel, J. F. and J. J. Schmidt. 2019. Do auditors and audit committees lower fraud risk by constraining inconsistencies between financial and nonfinancial measures? Auditing: A Journal of Practice & Theory 38(1): 103-122.
Brazel, J. F., C. Gimbar and T. J. Schaefer. 2021. The case of undetected fraud: Can audit firm policies or highlighting the fraud examiner's role reduce juror assessments of auditor negligence? Journal of Forensic Accounting Research 6(1): 389-405.
Brazel, J. F., K. L. Jones and D. F. Prawitt. 2014. Auditors' reactions to inconsistencies between financial and nonfinancial measures: The interactive effects of fraud risk assessment and decision prompt. Behavioral Research In Accounting 26(1): 131-156.
Brazel, J. F., K. L. Jones and M. F. Zimbelman. 2009. Using nonfinancial measures to assess fraud risk. Journal of Accounting Research (December): 1135-1166.
Brazel, J. F., K. L. Jones, J. Thayer and R. C. Warne. 2015. Understanding investor perceptions of financial statement fraud and their use of red flags: Evidence from the field. Review of Accounting Studies 20(4): 1373-1406.
Brazel, J. F., T. D. Carpenter, K. L. Jones and J. M. Thayer. 2021. Nonfinancial measures and fraud risk: Evaluating investors' reactions to greater transparency. Journal of Forensic Accounting Research 6(1): 1-32.
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.
Brickner, D. R., L. S. Mahoney and S. J. Moore. 2010. Providing an applied-learning exercise in teaching fraud detection: A case of academic partnering with IRS criminal investigation. Issues in Accounting Education (November): 695-708.
Brink, A. G., D. Jordan Lowe and L. M. Victoravich. 2013. The effect of evidence strength and internal rewards on intentions to report fraud in the Dodd-Frank regulatory environment. Auditing: A Journal of Practice & Theory 32(3): 87-104.
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., F. T. DeZoort, G. Gupta and M. B. Hood. 2022. The effects of cognitive bias on fraud examiner judgments and decisions. Journal of Forensic Accounting Research 7(1): 50-63.
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., S. R. Melendy and F. S. Perri. 2012. Commentary from the American Accounting Association's 2011 annual meeting panel on on emerging issues in fraud research. Accounting Horizons (September): 513-531.
Brown, J. O., J. Hays and M. T. Stuebs Jr. 2016. Modeling accountant whistleblowing: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest (16): 28-56.
Brucker, W. G. and J. E. Rebele. 2010. Fraud at a public authority. Journal of Accounting Education 28(1): 26-37.
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.
Buckhoff, T. and A. G. Parham. 2009. Fraud in the nonprofit sector? You bet. Strategic Finance (June): 52-56.
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.
Burgess, D. O. and C. Pacini. 2000. Forensic risk management: A sharpened fraud focus reduces litigation risk. Journal of Forensic Accounting (1): 279-282.
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.
Butcher, D. 2020. Fighting fraud in the workplace. Strategic Finance (July): 15-16.
Butcher, D. 2020. Fraud risk in a crisis. Strategic Finance (November): 15-16.
Butcher, D. 2021. Compliance training is key to preventing fraud. Strategic Finance (November): 15-16.
Butcher, D. 2021. Preventing expense fraud. Preventing expense fraud. Strategic Finance (April): 17-18.
Butcher, D. 2023. Five steps of corruption reduction. Strategic Finance (April): 15-16.
Butcher, D. 2023. Step up to the fraud prevention challenge. Strategic Finance (December): 23-26.
Butcher, D. 2023. Using algorithms to root out fraud. Strategic Finance (February): 13-14.
Butcher, D. 2023. What to know about anti-money laundering. Strategic Finance (July): 19-21.
Campbell, L., J. Butler and C. Raiborn. 2014. Minimizing fraud during a boom business cycle. Management Accounting Quarterly (Fall): 1-12. (Proper internal controls to protect against fraud).
Caplan, D. H., S. K. Dutta and D. J. Marcinko. 2019. Unmasking the fraud at Toshiba. Issues in Accounting Education (August): 41-57.
Cappers, Z. and A. McNeal. 2015. What's your fraud IQ? Journal of Accountancy (February): 48-51.
Carmichael, D. R. 2018. Audit versus fraud examination: What's the real difference? The CPA Journal (February): 48-53.
Carmichael, D. R. 2019. New revenue recognition guidance and the potential for fraud and abuse: Are companies and auditors ready? The CPA Journal (March): 36-43.
Carmichael, D. R. 2020. Financial statement fraud by external parties: What auditors can learn from major frauds in history. The CPA Journal (March): 28-34.
Carnes, R. R., D. M. Christensen and P. E. Madsen. 2023. Externalities of financial statement fraud on the incoming accounting labor force. Journal of Accounting Research (December): 1531-1589.
Carpenter, T. D. 2007. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99. The Accounting Review (October): 1119-1140.
Carpenter, T. D. and J. L. Reim. 2013. Professional skepticism: The effects of partner's influence and the level of fraud indicators on auditors' fraud judgments and actions. Behavioral Research In Accounting 25(2): 45-69.
Carpenter, T. D., J. L. Reimers and P. Z. Fretwell. 2011. Internal auditors' fraud judgments: The benefits of brainstorming in groups. Auditing: A Journal of Practice & Theory 30(3): 211-224.
Chahine, S., Y. Fang, I. Hasan and M. Mazboudi. 2021. CEO network centrality and the likelihood of financial reporting fraud. Abacus 57(4): 654-678.
Chan, S. H., D. J. Lowe and L. J. Yao. 2008. The legal implications of auditors using a fraud decision aid vs. professional judgment. Journal of Forensic Accounting 9(1): 63-82.
Charron, K. F. and D. J. Lowe. 2008. Skepticism and the management accountant: Insights for fraud detection. Management Accounting Quarterly (Winter): 9-15.
Chen, C. X., K. T. Trotman and F. Zhou. 2015. Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams. The Accounting Review (January): 175-198.
Chen, Y., C. Wu, Y. Chen, H. Li and H. Chen. 2017. Enhancement of fraud detection for narratives in annual reports. International Journal of Accounting Information Systems (26): 32-45.
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.
Chen, Y., W. Liou, Y. Chen and J. Wu. 2019. Fraud detection for financial statements of business groups. International Journal of Accounting Information Systems (32): 1-23.
Cheney, G. 1999. Cyberfraud and computer crime. Strategic Finance (November): 38-43.
Cheng, C. and C. Lee. 2023. A case study using data analytics to detect hail damage insurance claim fraud. Journal of Forensic Accounting Research 8(1): 287-306.
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.
Chiu, T., V. Chiu, T. Wang and Y. Wang. 2022. Using textual analysis to detect initial coin offerings frauds. Journal of Forensic Accounting Research 7(1): 165-183.
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.
Choo, F. and K. Tan. 2004. An analysis of auditors' fraud risk judgments in a multi-audit task setting. Journal of Forensic Accounting (5): 49-66.
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.
Chung, T., P. N. Sharma, C. Lee and J. Pinto. 2021. National culture and occupational fraud magnitude: The moderating role of fraud type. Journal of Forensic Accounting Research 6(1): 406-435.
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.
Churyk, T., C. Lee and B. D. Clinton. 2008. Can we detect fraud earlier? Strategic Finance (October): 50-54.
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.
Clements, L. H. 2016. Which fraud investigation procedures are most often performed? Journal of Forensic & Investigative Accounting 8(2): 168-178.
Cockrell, C. and D. N. Stone. 2011. Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming. International Journal of Accounting Information Systems 12(3): 225-242.
Collins, J. C. 2017. Using Excel and Benford's Law to detect fraud. Journal of Accountancy (April): 44-50.
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.
Condie, E. R., A. M. Convery and K. M. Zehms. 2023. Fraud firms' non-implicated CFOs: An investigation of reputational contagion and subsequent employment outcomes. Contemporary Accounting Research 40(1): 704-728.
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.
Cooper, D. J., T. Dacin and D. Palmer. 2013. Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations and Society 38(6-7): 440-457.
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.
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 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., W. A. LaGraize and C. E. Peters. 2013. Case Studies in Forensic Accounting and Fraud Auditing. Wolters Kluwer.
Curtis, G. E. 2008. Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum. Issues in Accounting Education (November): 535-543.
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.
Curtis, M. B. and E. Z. Taylor. 2014. Big oil versus big ideals. Journal of Forensic & Investigative Accounting 6(1): 248-263. This paper also appears in Case Studies in Forensic Accounting and Fraud Auditing, ed D. L. Crumbley, W. A. La Grazie, and C. E. Peters. Wolters Kluwer CCH. 17-28.
Dai, J., W. Yunsen and M. A. Vaarhelyi. 2017. Blockchain: An emerging solution for fraud prevention. The CPA Journal (June): 12-14.
Daigle, R. J. and D. N. Mcswain. 2022. Managing the cost of occupational fraud in manufacturing. Cost Management (September/October): 6-16.
Daigle, R. J., D. C. Hayes and D. N. McSwain. 2018. Solving the "Mystery" of profiling fraud: Teaching students about occupational fraud by examining episodes of Mystery Diners. Journal of Forensic Accounting Research 3(1): A1-A15.
Daigle, R. J., D. C. Hayes and P. W. Morris. 2014. Dr. Phil and Montel help AIS students "Get real" with the fraud triangle. Journal of Accounting Education 32(2): 146-159.
Daigle, R. J., D. C. Hayes and P. W. Morris. 2014. Helping students understand occupational fraud by applying the ACFE Report to daytime television talk show confessions. Issues in Accounting Education (May): 1-13.
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.
Darrough, M., R. Huang and S. Zhao. 2020. Spillover effects of fraud allegations and investor sentiment. Contemporary Accounting Research 37(2): 982-1014.
Davia, H. R. 2002. Fraud specific auditing. Journal of Forensic Accounting (3): 111-120.
Davia, H. R., H. R. David and P. C. Coggins. 1991. Management Accountant's Guide to Fraud Discovery and Control. John Wiley & Sons.
Davidson, R. H. 2022. Who did it matters: Executive equity compensation and financial reporting fraud. Journal of Accounting and Economics (April-May): 101453.
Davis, J. S. and H. L. Pesch. 2013. Fraud dynamics and controls in organizations. Accounting, Organizations and Society 38(6-7): 469-483.
Davis, S. W. and J. E. Ketz. 1991. Fraud and accounting research. Accounting Horizons (September): 106-109.
DeBerry, T. W. 2004. Successes and failures with a new fraud course at a small university. Journal of Forensic Accounting (5): 515-528.
Debrecency, R. S. and G. L. Gray. 2010. Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems 11(3): 157-181.
Dee, C. C., C. Durtschi and M. P. Mindak. 2014. Grand Teton Candy Company: Connecting the dots in a fraud investigation. Issues in Accounting Education (August): 15-28.
Dennis, S. A. and K. M. Johnstone. 2018. A natural field experiment examining the joint role of audit partner leadership and subordinates' knowledge in fraud brainstorming. Accounting, Organizations and Society (66): 14-28.
Dennis, S. A., B. M. Goodson and C. A. Pearson. 2020. Online worker fraud and evolving threats to the integrity of Murk data: A discussion of virtual private servers and the limitations of IP-based screening procedures. Behavioral Research In Accounting 32(1): 119-134.
DeZoort, F. T., P. D. Harrison and E. J. Schnee. 2012. Tax professionals' responsibility for fraud detection: The effects of engagement type and audit status. Accounting Horizons (June): 289-306.
Dickhaut, J. 1990. Discussion of “The effects of antifraud rules and ex post verifiability on managerial disclosures”. Contemporary Accounting Research 6(2): 893-898.
DiGabriele, J. A., L. E. Heitger and R. Riley, Jr. 2020. A synthesis of non-fraud forensic accounting research. Journal of Forensic Accounting Research 5(1): 257-277.
Dilla, W. N. 2013. Guest editorial: Can avatars fight fraud? How virtual business environments facilitate learning more about fraud investigation and prevention. Journal of Information Systems (Fall): 127-130.
Dilla, W. N. and R. L. Raschke. 2015. Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems (16): 1-22.
Dilla, W. N., A. J. Harrison, B. E. Mennecke and D. J. Janvrin. 2013. The assets are virtual but the behavior is real: An analysis of fraud in virtual worlds and its implications for the real world. Journal of Information Systems (Fall): 131-158.
Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.
Donelson, D. C., A. Kartapanis, J. McInnis and C. G. Yust. 2021. Measuring accounting fraud and irregularities using public and private enforcement. The Accounting Review (November): 183-213.
Dorminey, J., A. S. Fleming, M. Kranacher and R. A. Riley Jr. 2012. The evolution of fraud theory. Issues in Accounting Education (May): 555-579.
Dorminey, J. W., A. S. Fleming, M. Kranacher and R. A. Riley, Jr. 2010. Beyond the fraud triangle. The CPA Journal (July): 16-23.
Drew, J. 2015. CPAs: Criminal-pursuing agents: Accountants work in various ways, sometimes even undercover, to fight illegal activities ranging from fraud to racketeering. Journal of Accountancy (October): 54-60.
Dull, R. B. and M. M. Rice. 2023. An examination of occupational fraud committed by information technology professionals. Journal of Forensic Accounting Research 8(1): 336-356.
Duman, E. and M. H. Ozcelik. 2011. Detecting credit card fraud by genetic algorithm and scatter search. Expert Systems with Applications 38 (10): 13057-13063.
Dugan, M. and G. Taylor. 2020. The indirect method - A valuable fraud detection tool. Journal of Forensic & Investigative Accounting 12(3): 452-470.
Durtschi, C. and R. R. Fullerton. 2005. Teaching fraud detection skills: A problem-based learning approach. Journal of Forensic Accounting 6(1): 187-212.
Durtschi, C., W. Hillison and C. Pacini. 2004. The effective use of Benford's law to assist in detecting fraud in accounting data. Journal of Forensic Accounting (5): 17-34.
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