The objectives of the Journal of Forensic Accounting Research (JFAR) are to promote excellence in the research, teaching, and practice of forensic accounting, with a balance among basic research, practice, and education. In addition, forensic accounting research is to be broadly conceived, and not limited to fraud research. Appropriate topics for the journal include, but are not limited to:

  • Behavior and judgment in forensic accounting

  • Business valuation

  • Computer forensic analysis

  • Consumer frauds (online, other)

  • Corruption (corporate, governmental, Foreign Corrupt Practices Act)

  • Cross-cultural issues in fraud

  • Data analytics

  • Expert witness activities

  • Ethics (judgment, behavior)

  • Fraudulent financial reporting

  • Fraudulent accounting research

  • Governance and fraud

  • Insurance recovery

  • Internal controls/COSO/ERM

  • Investment scams

  • Litigation support/services

  • Pattern recognition and anomaly detection

  • Professional regulation and policy issues

  • Psychology and social psychology of fraud

  • Tax fraud (individual or corporate)

  • Technology for detecting, investigating, or committing fraud

  • Theft of corporate assets (by employees, managers, third parties)

JFAR does not...

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