Volume 1(1) 2016 - Volume 8(1) 2023
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Auditing and Forensic Accounting Main
Abbott, A. 2020. Passive appreciation in divorce: A quantitative measure. Journal of Forensic Accounting Research 5(1): 177-215.
Abbott, A. B. 2023. Cost of illiquidity: Marketability and liquidity discounts in a Margrabe exchange option framework. Journal of Forensic Accounting Research 8(1): 357-386.
Adhikari, S., B. Guragai and A. Seetharaman. 2020. Market response to audited internal control weakness disclosures. Journal of Forensic Accounting Research 5(1): 2-20.
Alford, L. C., S. C. Hansen and J. M. Hermis. 2023. Predicting federal contractor misconduct. Journal of Forensic Accounting Research 8(1): 307-335.
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.
Bailey, C. D. 2017. Annual editor report. Journal of Forensic Accounting Research 2(1): 1-3.
Bailey, C. D. 2018. Annual editor report. Journal of Forensic Accounting Research 3(1): 1-3.
Bailey, C. D. 2016. Editorial. Journal of Forensic Accounting Research 1(1): E1-E2.
Bailey, C. D. and J. M. Plecnik. 2020. Honesty in personal tax reporting: Ethical prompts, individual factors, and tax reform. Journal of Forensic Accounting Research 5(1): 352-386.
Ballou, B., D. L. Heitger, L. E. Heitger, J. S. Pyzoha and A. Reffett. 2020. The effects of experience and client-preferred outcomes on accountants' complex loss valuation judgments. Journal of Forensic Accounting Research 5(1): 21-35.
Barney, B. J. and K. S. Schulzke. 2016, Moderating "Cry Wolf" events with excess MAD in Benford's Law research and practice. Journal of Forensic Accounting Research 1(1): A66-A90.
Barra, R. A., A. Savage and E. Im. 2020. Mathematical formulation of the effectiveness of "separation of duties" as a preventive control activity. Journal of Forensic Accounting Research 5(1): 36-51.
Baxter, R. J., D. K. Holderness Jr. and D. A. Wood. 2017. The effects of gamification on corporate compliance training: A partial replication and field study of true office anti-corruption training. Journal of Forensic Accounting Research 2(1): A20-A30.
Bishop, C. C., D. R. Hermanson and R. A. Riley Jr. 2017. Collusive fraud: Leader, incident, and organization characteristics. Journal of Forensic Accounting Research 2(1): A49-A70.
Black, W. H. and L. B. Masten. 2020. Empirical investigation of alternative measures of central tendency. Journal of Forensic Accounting Research 5(1): 216-256.
Boumediene, S. and S. Boumediene. 2023. Electronic evidence: A framework for applying digital forensics to data base. Journal of Forensic Accounting Research 8(1): 266-286.
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., 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.
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.
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.
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.
Choo, F. and K. B. Tan. 2022. Cash theft investigation and evidence documentation. Journal of Forensic Accounting Research 7(1): 1-15.
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.
Cooper, L. A., J. A. DiGabriele, R. A. Riley, Jr. and T. L. Sorensen. 2021. Company-specific risk and small company valuation. Journal of Forensic Accounting Research 6(1): 33-56.
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.
DiGabriele, J. A. and R. A. Riley Jr. 2018. Scratchpad: A private company business valuation case. Journal of Forensic Accounting Research 3(1): A16-A36.
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.
Dong, L. and Y. K. Wang. 2023. Reputation repair after a restatement: The role of corporate social responsibility disclosure. Journal of Forensic Accounting Research 7(1): 1-24.
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.
Dunham, L. M., J. Garcia, J. L. Grandstaff and S. Wei. 2023. Do employees waive financial red flags through the Glassdoor? Journal of Forensic Accounting Research 8(1): 160-187. (Glassdoor employee ratings of employer financial distress).
Edmonds, M., K. B. Sorensen and M. A. Stallings. 2021. The invisible fraud: The impact of inattentional blindness on auditor fraud detection. Journal of Forensic Accounting Research 6(1): 57-86.
Eining, M. M., D. Hurtt, R. K. Hurtt and C. Richards. 2020. Status of non-profit and fraud: An exploratory study of risks controls, and general organizational characteristics. Journal of Forensic Accounting Research 5(1): 52-72.
Eutsler, J., D. K. Holderness Jr. and M. M. Jones. 2020. Hiring auditors with a part II quality control report: An opportunity for increased earnings management or lower audit fees? Journal of Forensic Accounting Research 5(1): 73-93.
Festa, M. M., M. M. Jones and K. G. Knotts. 2023. A qualitative review of fraud surrounding COVID-19 relief programs. Journal of Forensic Accounting Research 8(1): 208-226.
Fleming, A. S., D. R. Hermanson, M. Krancacher and R. A. Riley Jr. 2016. Financial reporting fraud: Public and private companies. Journal of Forensic Accounting Research 1(1): A27-A41.
Foy, J., V. Sampath, J. A. DiGabriele and H. Abbu. 2023. The effects of message quotes on tax compliance. Journal of Forensic Accounting Research 8(1): 25-43.
Foy, J., V. S. Sampath, R. Raskin, F. Kass-Shraibman and P. Gopalakrishna. 2021. Taken for suckers: Causal attributions of the consequences of overcharging sales tax in daily deal transactions. Journal of Forensic Accounting Research 6(1): 262-290. (Consumer reactions to being overcharged sales tax in an experimental setting).
Gaydon, D. J. and D. M. Boyle. 2023. The effects of whistleblower program financial incentives and administration on financial managers' reporting judgments. Journal of Forensic Accounting Research 8(1): 387-404.
Geng, X. 2021. The effects of perceived leader emotional intelligence and group prototypicality on subordinate whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 87-110.
Geng, X. and A. S. Fleming. 2021. Should I blow the whistle on my boss? An investigation of the effects of emotional intelligence and consequence framing on the subordinates' whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 291-312.
Golden, J. 2021. Local crime environment and corporate financial misconduct using Benford's Law. Journal of Forensic Accounting Research 6(1): 436-460.
Guthrie, C. P. and E. Z. Taylor. 2017. Whistleblowing on fraud for pay: Can I trust you? Journal of Forensic Accounting Research 2(1): A1-A9.
Hayes, M. J., D. J. Lowe, K. Pany and J. Zhang. 2021. The availability of reporting channels, tone at the top, and whistleblowing intentions. Journal of Forensic Accounting Research 6(1): 111-126.
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).
Hermanson, D. R. 2021. Fraud and governance: The importance of people. Journal of Forensic Accounting Research 6(1): 313-334.
Hermanson, D. R., S. E. Justice, S. Ramamoorti and R. A. Riley Jr. 2017. Unique characteristics of predator frauds. Journal of Forensic Accounting Research 2(1): A31-A48.
Holderness, D. K. Jr., A. M. Scheetz and J. Wall. 2023. Outsiders looking in: Do contingent workers whistleblow? Journal of Forensic Accounting Research 8(1): 405-430.
Holderness, D. K. Jr., A. S. J. Ong and M. F. Zimbelman. 2022. Mitigating the effects of auditors' first impressions of client personnel: The importance of audit supervisors' preference for effectiveness. Journal of Forensic Accounting Research 7(1): 64-94.
Holderness, D. K. Jr., K. J. Olsen and E. C. Tomlinson. 2021. Adding fuel to the fire: How non-contingent bonuses relate to entitlement and affect pursuit of worker self-interest. Journal of Forensic Accounting Research 6(1): 335-359.
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.
Kerler, W. A. III., S. Fleming and C. D. Allport. 2021. The effect of whistleblower source and tip frame on internal auditors' judgments and actions. Journal of Forensic Accounting Research 6(1): 149-175.
Knisley, R. J. and H. Lin. 2022. A review of literature and experimental evidence on fraud motivation: Differentiating incentive and pressure. Journal of Forensic Accounting Research 7(1): 184-209.
Knisley, R. J., D. Powell and M. T. Stern. 2022. A second look at a mathematical formulation of the effectiveness of "separation of duties" as a preventive control activity. Journal of Forensic Accounting Research 7(1): 16-29.
Kurpierz, J. R. and K. A. Smith. 2020. Forensic acculturation for accountability in local governments: A design science approach for school leaders and citizens. Journal of Forensic Accounting Research 5(1): 278-297.
Lam, B. M., G. M. C. Lui and C. Shum. 2020. Social trust, market competition, and tax avoidance: Evidence from contemporary China. Journal of Forensic Accounting Research 5(1): 94-122.
Lamboy-Ruiz, M. A., B. A. McKay and A. M. Scheetz. 2023. Do no harm: Whistleblowing on Medicare fraud. Journal of Forensic Accounting Research 8(1): 431-460.
Lee, C. and R. B. Welker. 2019. Do interviewers know more about falseness in an inquiry than they communicate in a direct lying assessment? Journal of Forensic Accounting Research 4(1): 3-24.
Lee, C. and R. B. Welker. 2022. Usability of language features of emails for detecting misrepresentations. Journal of Forensic Accounting Research 7(1): 95-114.
Lee, C., K. Surysekar and T. Tian. 2022. Financial restatement and selling, general, and administrative (SG&A) cost stickiness. Journal of Forensic Accounting Research 7(1): 30-49.
Lee, S. and Z. Rezaee. 2022. The effect of alleged financial statement fraud on audit fees and short interest. Journal of Forensic Accounting Research 7(1): 210-236.
Lin, Y., M. A. Cefaratti, C. Lee and H. Huang. 2018. Internal control material weaknesses and Foreign Corrupt Practices Act violations. Journal of Forensic Accounting Research 3(1): A80-A104.
Lohrey, P. L. 2020. The Dodd-Frank Act and the Private Company Discount: An empirical investigation. Journal of Forensic Accounting Research 5(1): 298-318.
Losi, H. J., R. C. Giambatista and D. M. Boyle. 2022. The effects of client Machiavellian traits and fraud motivation of fraud risk assessments. Journal of Forensic Accounting Research 7(1): 115-132.
Maragno, L. M. D., C. J. Skousen and J. A. Borba. 2023. Whistleblowing research: Experimental method choices from accounting and management. Journal of Forensic Accounting Research 8(1): 461-485.
Marshall, L. L., J. L. Winstead, Z. Cao and A. W. Varnon. 2023. Afraid to lose the client: Advocacy juxtaposed with the AICPA Code of Professional Conduct. Journal of Forensic Accounting Research 8(1): 106-127. (Teaching case).
Nakashima, M. 2023. Has the COVID-19 pandemic changed firms' management discussion and analysis disclosure approach? Evidence from Japan. Journal of Forensic Accounting Research 8(1): 227-251.
Nigrini, M. J. 2016. The implications of the similarity between fraud numbers and the numbers in financial accounting textbooks and test banks. Journal of Forensic Accounting Research 1(1): A1-A26.
Nigrini, M. J. 2022. An examination of and a commentary on the increased length of published research papers. Journal of Forensic Accounting Research 7(1): 151-164.
O'Bryan, D. W. and J. J. Quirin. 2020. Mom's money is missing: Bank records analysis in a fraud examination case. Journal of Forensic Accounting Research 5(1): 387-396.
O'Bryan, D. W., J. J. Quirin and M. J. Goodie. 2020. Tax return analysis in a fraud examination: The case of the bankruptcy auditor. Journal of Forensic Accounting Research 5(1): 123-141.
Ong, A. S. J. and X. Geng. 2023. An investigation of misreporting choice, team membership, and task similarity on whistleblowing decisions. Journal of Forensic Accounting Research 8(1): 486-514.
Ordyna, P. E., S. C. Jackson and S. C. Ragothaman. 2023. Diagnosing fraud at Decision Diagnostics: A COVID-19 case study. Journal of Forensic Accounting Research 8(1): 252-265.
Pacini, C. J., W. S. Hopwood and D. T. Sinclair. 2016. Domestic asset tracing: Identifying, locating and freezing stolen and hidden assets. Journal of Forensic Accounting Research 1(1): A42-A65.
Papakroni, E., M. Rice and L. M. Dilks. 2023. The fraud goes on: effects of fraud duration, victim organization type, and perpetrator status. Journal of Forensic Accounting Research 8(1): 44-73.
Perols, J. L. and A. C. Dzuranin. 2021. A picture is worth a thousand words: Using interactive data visualization to assess fraud risk. Journal of Forensic Accounting Research 6(1): 461-490.
Popova, V. K. 2018. Integration of fraud risk in the risk of material misstatement and the effect on auditors' planning decisions. Journal of Forensic Accounting Research 3(1): A52-A79.
Reddic, W., S. W. Shelton and G. K. Shmagel. 2017. A repeat offender of corruption: South MunaiGas case study. Journal of Forensic Accounting Research 2(1): A91-A107.
Rezaee, Z. 2019. JFAR editor's message. Journal of Forensic Accounting Research 4(1): 1-2.
Rezaee, Z. 2020. Editor's report: An introduction to the 2020 publication. Journal of Forensic Accounting Research 5(1): 1.
Rezaee, Z. 2022. Annual editor report. Journal of Forensic Accounting Research 7(1): 1-4.
Russo, C. J., C. L. Martin, Jr. and A. S. Rao. 2021. Impact of economic recession on the valuation of closely held construction companies. Journal of Forensic Accounting Research 6(1): 491-515.
Sampath, V. S. 2021. Caught in a cognitive trap? An examination of student heuristics and debiasing when analyzing an accounting restatement case study. Journal of Forensic Accounting Research 6(1): 360-388.
Scheetz, A. M. and A. B. Wilson. 2023. Remembering the events of the COVID-19 pandemic. Journal of Forensic Accounting Research 8(1): 205-207.
Scheetz, A. M., A. B. Wilson and W. B. Dowis. 2021. An investigation of nonprofit reporting of significant diversions of assets. Journal of Forensic Accounting Research 6(1): 176-206.
Scheetz, A. M., J. Wall and A. B. Wilson. 2022. Restricted stock is on the rise: What does this mean for whistleblowing? Journal of Forensic Accounting Research 7(1): 237-254.
Scheetz, A. M., R. K. B. Adikaram and A. S. J. Ong. 2023. Confronting bias in whistleblowing: How race, gender, and marital status intersect in the reporting of unethical conduct. Journal of Forensic Accounting Research 8(1): 515-541.
Schwartz, L. 2020. Understanding the Statement on Standards for Forensic Services No. 1 and its implications for practice, curricula, and research. Journal of Forensic Accounting Research 5(1): 319-336.
Sharma, N. J. and D. Aggarwal. 2022. Yes bank fraud: Examining the softer underbelly of the fraud from a behavioral model. Journal of Forensic Accounting Research 7(1): 133-150.
Smaili, N. 2021. Can continuous disclosure defaults be attributed to Big 4 versus non-Big 4 auditor differences? Journal of Forensic Accounting Research 6(1): 207-229.
Solsma, L. L., J. Njoroge and P. H. Heaston. 2021. The City of Casey: A blazing fraud. Journal of Forensic Accounting Research 6(1): 230-251. (Cash theft and a fire to avoid detection).
Taylor, E. Z. 2021. Who's the boss? Analysis of a fraud. Journal of Forensic Accounting Research 6(1): 252-261. (Real-world public company $30 million embezzlement and financial fraud).
Ugrin, J. C. and M. D. Odom. 2017. Does viewing sacrificed integrity as a negotiable cost promote acceptance of fraud? Journal of Forensic Accounting Research 2(1): A71-A90.
Wall, J., T. J. Fogarty and J. Gissel. 2020. Why punishment does not fit the crime: Experimental evidence that situational circumstances crowd out damage done. Journal of Forensic Accounting Research 5(1): 142-176.
Weirich, T. R. and N. T. Churyk. 2018. AIM Corporation: A business fraud case study. Journal of Forensic Accounting Research 3(1): A37-A51.
Yang, F., J. M. David and C. Chang. 2023. Detecting financial statement fraud through multidimensional analysis of text readability. Journal of Forensic Accounting Research 8(1): 74-96.
Young, C. W. and L. D. DeMeo. 2020. Revisiting the S-corporation premium: Further evidence. Journal of Forensic Accounting Research 5(1): 337-351.
Young, R. F., C. T. Conn and B. E. Brewster. 2023. Martin's Lounge: From valuation engagement to fraud examination. Journal of Forensic Accounting Research 8(1): 128-140. (Teaching case).
Yu, H., X. Lin, Y. H. Fan, T. Yan and Y. Chen. 2023. Narcissism, Cooperative trust in R&D cooperation, and risk-taking. Journal of Forensic Accounting Research 8(1): 188-204.