Volumes 14(1) - 15(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
Abukhalaf, R. and J. A. DiGabriele. 2023. Judicial interpretations of expert testimony from financial expert witnesses and the Daubert qualifications criteria: A directed content analysis of judicial statements. Journal of Forensic & Investigative Accounting 15(3): 354-369.
Alfonso, E. 2022. Corporate visits to the White House and tax aggressiveness. Journal of Forensic & Investigative Accounting 14(2): 259-275.
Alfonzo, E. and A. A. Simonov. 2023. Are companies exploiting a loophole in Reg FD? Journal of Forensic & Investigative Accounting 15(1): 119-140. (FD refers to Fair disclosure).
Alkafaji, Y., K. Gleason and Y. Kannan. 2022. Prescription for fraud: NMC Health Group. Journal of Forensic & Investigative Accounting 14(3): 529-545.
Alzahrane, M. 2022. Personal skills and educational qualifications for practicing forensic accountants in Saudi courts: Exploratory and qualitative semi-structured interviews. Journal of Forensic & Investigative Accounting 14(1): 151-166.
Baranek, D. and M. Sanchez. 2022. Fresenius Medical Care: A case study of the FCPA. Journal of Forensic & Investigative Accounting 14(1): 167-176. (FCPA refers to the Foreign Corrupt Practices Act).
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).
Billings, B. A., D. L. Crumbley and C. L. Knott. 2022. How to avoid inadvertently violating the Foreign Corrupt Practices Act abroad. Journal of Forensic & Investigative Accounting 14(1): 63-73.
Boyer, B. N., D. A. Pannese and P. N. Iannone. 2023. Wirecard and potential U.S. audit issues. Journal of Forensic & Investigative Accounting 15(3): 370-377. (The German company Wirecard's red flags).
Bradley, W. and L. Sun. 2023. Managerial ability and lawsuit settlement. Journal of Forensic & Investigative Accounting 15(3): 413-436.
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., 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.
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.
Chen, L., L. Le, D. Nie and Y. Shi. 2023. Is audit committee chairs' compensation related to financial reporting quality? Journal of Forensic & Investigative Accounting 15(1): 19-39.
Cheng, K. and D. L. Crumbley. 2023. Canada's Li-Cycle Holdings Corporation: Innovative technology and innovative accounting for off-take agreements. Journal of Forensic & Investigative Accounting 15(2): 261-271. (Related to FASB codification topic 606 and IFRS 15).
Comunale, C. L., D. C. Hayes and J. H. Irving. 2022. Keeping an investigative eye on the financial pulse of a company using data analytics. Journal of Forensic & Investigative Accounting 14(3): 514-528.
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 S. D. Grossman. 2022. Business combination v. asset acquisition: KPMG's earnings management and subsequent litigation involving Miller Energy Resources. Journal of Forensic & Investigative Accounting 14(3): 401-409.
Desai, R., V. Desai, J. Davidyan and A. Felo. 2023. In-house preparation, outsourcing, or offshoring of tax services to third-party service providers: Does disclosure to the client matter? Journal of Forensic & Investigative Accounting 15(2): 286-309.
Dupuis, D., D. Smith, K. Gleason and Y. Kannan. 2023. Bitcoins and beyond: Crypto-asset considerations for auditors/forensic accountants. Journal of Forensic & Investigative Accounting 15(3): 489-510.
Eden, L. and L. M. Smith. 2022. The ethics of transfer pricing: Insights from the fraud triangle. Journal of Forensic & Investigative Accounting 14(3): 360-383.
Flasher, R., M. Myring and C. Peng. 2023. Impact on corruption from enforcement around personal financial disclosure. Journal of Forensic & Investigative Accounting 15(1): 40-53.
Grossman, A. M., S. D. Grossman and D. L. Crumbley. 2023. A saga of clean coal electric power: The multibillion dollar Southern Company fraud. Journal of Forensic & Investigative Accounting 15(1): 54-63.
Grossman, A. M., S. D. Grossman and D. L. Crumbley. 2023. Kraft Heinz and the $15.4 billion impairment charge: Subsequent lawsuits. Journal of Forensic & Investigative Accounting 15(3): 399-412.
Harris, D., C. Kuzey, C. Naaman and N. Sahyoun. 2023. Cybersecurity risk disclosure quality: Does it affect the cost of debt? Journal of Forensic & Investigative Accounting 15(2): 192-212.
Hazera, A. 2023. How rules-based standard-setting facilitated the 2008 subprime crisis: Lessons from the "Qualifying Special-Purpose Entity" concept. Journal of Forensic & Investigative Accounting 15(2): 213-247.
Hepworth, L. R., C. Greenman, D. Esplin and R. Johnston. 2022. Cybersecurity and data privacy: The rising expectations within internal audit. Journal of Forensic & Investigative Accounting 14(3): 454-465.
Herron, E. and R. M. Cornell. 2022. Creativity in auditing: Theoretical and practical concepts to enhance auditors' recognition of and responses to fraud risk. Journal of Forensic & Investigative Accounting 14(3): 444-453.
Huang, C., M. Huber, K. B. Menk and Q. Zhang. 2022. The effects of tax law information, deterrence, and tax morale on "high-opportunity taxpayers' intentions to report income. Journal of Forensic & Investigative Accounting 14(3): 384-400.
Jimenez-Andrade, J. R. 2022. Capital market penalties and corporate violations of the three pillars (operations, reporting, and compliance) after COSO 2013 internal controls: Integrated framework. Journal of Forensic & Investigative Accounting 14(3): 466-485.
Kaminski, K. A. and E. A. Hogan. 2023. An examination of non-linearity in financial statement data using topological tests. Journal of Forensic & Investigative Accounting 15(1): 1-18.
Kipp, P., J. Mathew, K. N. Sapkota and P. Sapkota. 2023. Self-reporting cash tip income for income tax purposes. Journal of Forensic & Investigative Accounting 15(2): 272-285.
Koutmos, D. 2023. President Biden's executive order on crytocurrencies and the future of Fin Tech. Journal of Forensic & Investigative Accounting 15(3): 378-398.
Kuriyan, J. 2022. The anatomy of a Medicaid fraud. Journal of Forensic & Investigative Accounting 14(1): 1-10.
Lachney, K. 2022. An exploration of internal controls and their impact on fraud in Protestant churches. Journal of Forensic & Investigative Accounting 14(3): 486-513.
Manera, M., M. Torchia and G. Moscato. 2023. Diffusion of valuation standards among forensic accountants operating in Italian courts: Exploring some inhibiting and facilitating factors. Journal of Forensic & Investigative Accounting 15(2): 310-327.
Marshall, L. L. 2023. Fraudulent reporting as identified by the SEC's AAERs: A pedagogical technique. Journal of Forensic & Investigative Accounting 15(1): 141-157.
Massel, N. and J. Park. 2022. The joint effect of investor protection regimes and big 4/non-big 4 auditors on audit quality: Evidence from initial public offerings in the U.S. market. Journal of Forensic & Investigative Accounting 14(1): 86-105.
Massel, N., J. Jark and K. Rakow. 2023. Exempting small firms from anti-fraud IRS disclosures: Investor perceptions. Journal of Forensic & Investigative Accounting 15(1): 103-118.
Nakashima, M. 2023. What are the determinants of earnings management for misrepresentation? Evidence form Japan. Journal of Forensic & Investigative Accounting 15(2): 328-353.
Nakashima, M., Y. Hirose and H. Hirai. 2022. Fraud detection by focusing on readability of MD&A disclosure: Evidence from Japan. Journal of Forensic & Investigative Accounting 14(2): 276-298.
Nickell, E., K. Brasel and M. Millar. 2022. The danger of assessing management attitudes: An examination of the dilution effect in auditors' fraud risk assessments. Journal of Forensic & Investigative Accounting 14(3): 339-359.
Nigrini, M. 2022. An estimate of the COVID-related excess deaths in 2020. Journal of Forensic & Investigative Accounting 14(2): 177-190.
Ong, A. S. J. 2022. Think first, act later, or act first, think later: Does the fraud triangle hold when individuals are impulsive? Journal of Forensic & Investigative Accounting 14(1): 11-38.
Othman, R. and R. Ameer. 2023. Workaround opportunities in concealing revenue and expense misstatements. Journal of Forensic & Investigative Accounting 15(3): 437-462.
Pan, K., C. Pearce, S. T. Jones and Z. Lai. 2023. Types of hospital funds: Nature and methods of prevention. Journal of Forensic & Investigative Accounting 15(1): 64-80.
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. 2023. Odebrecht bribery: The worst FCPA violation. Journal of Forensic & Investigative Accounting 15(3): 463-479.
Petkov, R. 2022. Tax fraud scheme using nonresidential designation by U.S. taxpayers in the presence of multinational tax jurisdictions. Journal of Forensic & Investigative Accounting 14(2): 229-235.
Ragothaman, S., T. Custis and M. Christianson. 2022. Fake accounts scandal at Wells Fargo: What are the lessons? Journal of Forensic & Investigative Accounting 14(2): 314-324. (Instructional case).
Rezaee, Z. and J. Wang. 2022. Integration of big data into forensic accounting education and practice: A survey of academics in China and the United States. Journal of Forensic & Investigative Accounting 14(1): 133-150.
Roth, A. J. and C. M. Lehmann. 2022. An inventory diversion case: "It's only inventory shrinkage, right?" Journal of Forensic & Investigative Accounting 14(2): 299-306. (Teaching case).
Schmelzle, G., C. Keller and J. C. Papiernik. 2022. The city of Nixa fails to nix a fraud conspiracy: Applying the enterprise risk management model to a municipal fraud case. Journal of Forensic & Investigative Accounting 14(2): 307-313. (Case study on accounts payable fraud).
Shang, Z., C. T. Hux, C. Lee and M. Wang. 2022. The effect of auditor busyness and audit report signing experience on constraining earnings management: Evidence from China. Journal of Forensic & Investigative Accounting 14(3): 410-443.
Shen, W. M. and C. Lee. 2022. Is a picture worth a thousand words... or lies? The impression management gimmicks that forensic accountants must know. Journal of Forensic & Investigative Accounting 14(2): 204-211. (Teaching case).
Shi, Y., D. Nie and L. Chen. 2022. Management earnings forecasts, earnings management, and the Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 14(1): 106-132.
Street, D. and J. Wilck. 2023. "Let's have a chat:" Applying ChatGPT and other large language models to the practice of forensic accounting. Journal of Forensic & Investigative Accounting 15(2): 158-191.
Venkat, J. (Jagannath M.V.K.) and M. Raithatha. 2022. IL&FS - A case of accounting misstatement and financial mismanagement. Journal of Forensic & Investigative Accounting 14(2): 325-338. (The author's LinkedIn page shows the name Jagannath Venkat).
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.
Wilson, A. B. and D. M. Nelson. 2022. Money does not matter: The effect of the SEC Reward Provision and Anti-Retaliation Protection on corporate whistleblowing. Journal of Forensic & Investigative Accounting 14(2): 189-203.
Yang, L. and D. E. Mahdy. 2022. Social networking (Guanxi) and whistleblowing intentions: Does CSR ring the bell? Journal of Forensic & Investigative Accounting 14(2): 236-258. (Chinese banking employees' attitudes toward corporate social responsibility).
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