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Volume 9, Issue 1
December 2024
Issue Cover
EISSN 2380-2138
Covers and Front Matter
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COMMENTARY

Key Forensic Accounting Takeaways: People Ex Rel. James v. Donald J. Trump et al.
Daniel Tinkelman
View articletitled, Key Forensic Accounting Takeaways: <em>People Ex Rel. James v. Donald J. Trump et al.</em>
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ARTICLES

Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data
Joseph F. Brazel; Keith L. Jones; Qiyang Lian
View articletitled, Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data
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Manufacturing and Fraud: Evidence from Price Competition and Lean Inventories
Adam W. Du Pon; Stephanie Hairston; Dallin O. Smith
View articletitled, Manufacturing and Fraud: Evidence from Price Competition and Lean Inventories
Supplementary data
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A Study of Female Presence in the Audit Process on Audit Quality
Kevin J. Sun; Joseph H. Zhang
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INSTRUCTIONAL RESOURCE-CASE AND TEACHING NOTES

Finding Fraud: A Hands-On Fraud Creation and Detection Case
Elizabeth A. Felski
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A Teaching Case: Applying Benford’s Law to Detect Credit Card Fraud Using Microsoft Excel
Wei-Cheng Shen (Milton); Hao He (Alan); Chih-Chen Lee
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SPECIAL TOPICS BEHAVIORAL ASPECTS OF FORENSIC ACCOUNTING

An Exploratory Study of Fraud Examination Education in Preparing Accounting Students to Combat Fraud: Evidence from COVID-19
Daniel Hsiao; Ali Saeedi; Liz Wang
View articletitled, An Exploratory Study of Fraud Examination Education in Preparing Accounting Students to Combat Fraud: Evidence from COVID-19
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FRAUD RESEARCH IN FORENSIC ACCOUNTING

The Effect of the Dark Triad on Organizational Fraud
Shae Antonicelli; Elizabeth A. Felski
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An Examination of Management Tone in the MD&A in the Context of Fraud Pentagon
Zabihollah Rezaee; Azam Pouryousof; Abolfazl Soleimani
View articletitled, An Examination of Management Tone in the MD&amp;A in the Context of Fraud Pentagon
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TAXATION AND FORENSIC ACCOUNTING

IRS Audit Detection Risk and Firm Tax Behavior: Can Tax Fraud Be Deterred by Increasing IRS Budgets?
Hannah Smith Antinozzi; Danielle O. Stanley
View articletitled, IRS Audit Detection Risk and Firm Tax Behavior: Can Tax Fraud Be Deterred by Increasing IRS Budgets?
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Taxation and Forensic Accounting: Informing Research and Practice
James A. DiGabriele; Hannah Smith Antinozzi; Charles Russo; Philip W. Kunz
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THE COVID-19 PANDEMIC AND FORENSIC ACCOUNTING

Individual Autonomy versus Public Safety: How Government COVID-19 Mandates and Constitutional Law Impacts Fraud Rationalization and Pressures
William A. Bailey; Jaime L. Grandstaff; Tanya M. Marcum
View articletitled, Individual Autonomy versus Public Safety: How Government COVID-19 Mandates and Constitutional Law Impacts Fraud Rationalization and Pressures
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Altruistic Justification: An Examination of PPE Fraud and Whistleblowing during the COVID-19 Pandemic
Melvin A. Lamboy-Ruiz; Britton A. McKay; Andrea M. Scheetz; Timothy A. Pearson
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CORPORATE SOCIAL RESPONSIBILITY AND FORENSIC ACCOUNTING

Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting
Heba Abdel-Rahim; Dana Hollie; Shaokun Yu (Carol)
View articletitled, Early Evidence on Critical Audit Matters regarding Environmental, Social, and Governance Sustainability: Trends in ESG Reporting
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Fraud Losses: An Examination of Gender, Opportunity, and Social Identity
Lauren A. Cooper; James A. DiGabriele; Scott Fleming; Richard A. Riley, Jr.; Trevor L. Sorensen
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Community Social Capital and Accounting Conservatism
Michelle Li-Kuehne; Emmanuel Mwaungulu; Meena Subedi
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The Economic Consequences of Climate Risk Disclosures
Meena Subedi; Emily Zoet
View articletitled, The Economic Consequences of Climate Risk Disclosures
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Are Socially Responsible Firms Punished or Rewarded by the Market? Evidence from Meeting or Beating Earnings Benchmark
Lin Wang; Lanyi Yan Zhang; Yu Bai
View articletitled, Are Socially Responsible Firms Punished or Rewarded by the Market? Evidence from Meeting or Beating Earnings Benchmark
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DIVERSITY, EQUITY, INCLUSION AND JUSTICE IN FORENSIC ACCOUNTING

The Effect of Bias on Employee Suspicions of Coworker Guilt and Likelihood of Peer Reporting
Stephani Mason; Claire Costin; Jason Rinaldo
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FORENSIC ACCOUNTING IN A DIGITAL ENVIRONMENT

Toward Integration of Blockchain, Cryptocurrencies into Forensic Accounting Education
Zabihollah Rezaee; Jim Wang
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Editorial Policy
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All Issues
  • Online ISSN 2380-2138

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