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Volume 7, Issue 1
2022
Issue Cover
EISSN 2380-2138
Annual Editor Report
Zabihollah Rezaee (Zabi)
View articletitled, Annual Editor Report
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REGULAR ISSUE

Cash Theft Investigation and Evidence Documentation
Freddie Choo; Kim B. Tan
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A Second Look at a Mathematical Formulation of the Effectiveness of “Separation of Duties” as a Preventive Control Activity
Robert J. Knisley; Dwayne Powell; Matthew T. Stern
View articletitled, A Second Look at a Mathematical Formulation of the Effectiveness of “Separation of Duties” as a Preventive Control Activity
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Financial Restatement and Selling, General, and Administrative (SG&A) Cost Stickiness
Chih-Chen Lee; Krishnamurthy Surysekar; Tian Tian
View articletitled, Financial Restatement and Selling, General, and Administrative (SG&A) Cost Stickiness
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SPECIAL FORUMS BEHAVIORAL ASPECTS OF FORENSIC ACCOUNTING

The Effects of Cognitive Bias on Fraud Examiner Judgments and Decisions
Richard G. Brody; F. Todd DeZoort; Gaurav Gupta; Michael Bret Hood
View articletitled, The Effects of Cognitive Bias on Fraud Examiner Judgments and Decisions
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Mitigating the Effects of Auditors' First Impressions of Client Personnel: The Importance of Audit Supervisors' Preference for Effectiveness
D. Kip Holderness, Jr.; Alyssa S. J. Ong; Mark F. Zimbelman
View articletitled, Mitigating the Effects of Auditors' First Impressions of Client Personnel: The Importance of Audit Supervisors' Preference for Effectiveness
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Usability of Language Features of Emails for Detecting Misrepresentations
Chih-Chen Lee; Robert B. Welker
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The Effects of Client Machiavellian Traits and Fraud Motivation on Fraud Risk Assessments
Heather J. Losi; Robert C. Giambatista; Douglas M. Boyle
View articletitled, The Effects of Client Machiavellian Traits and Fraud Motivation on Fraud Risk Assessments
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YES Bank Fraud: Examining the Softer Underbelly of the Fraud from a Behavioral Model
Nistala Jagannath Sharma; Divya Aggarwal
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FORENSIC ACCOUNTING IN A DIGITAL ENVIRONMENT

An Examination of and a Commentary on the Increased Length of Published Research Papers
Mark J. Nigrini
View articletitled, An Examination of and a Commentary on the Increased Length of Published Research Papers
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FRAUD RESEARCH IN FORENSIC ACCOUNTING

Using Textual Analysis to Detect Initial Coin Offering Frauds
Tiffany Chiu; Victoria Chiu; Tawei Wang; Yunsen Wang
View articletitled, Using Textual Analysis to Detect Initial Coin Offering Frauds
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A Review of Literature and Experimental Evidence on Fraud Motivation: Differentiating Incentive and Pressure
Robert J. Knisley; Hui Lin
View articletitled, A Review of Literature and Experimental Evidence on Fraud Motivation: Differentiating Incentive and Pressure
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The Effect of Alleged Financial Statement Fraud on Audit Fees and Short Interest
Sam (Sunghan) Lee; Zabihollah Rezaee
View articletitled, The Effect of Alleged Financial Statement Fraud on Audit Fees and Short Interest
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Restricted Stock is on the Rise: What Does this Mean for Whistleblowing?
Andrea M Scheetz; Joseph Wall; Aaron B. Wilson
View articletitled, Restricted Stock is on the Rise: What Does this Mean for Whistleblowing?
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Editorial Policy
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  • Online ISSN 2380-2138

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