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Keywords: cognitive load theory
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Journal Articles

The Implications of the Similarity between Fraud Numbers and the Numbers in Financial Accounting Textbooks and Test Banks

Mark J. Nigrini
Journal: Journal of Forensic Accounting Research
Journal of Forensic Accounting Research (2016) 1 (1): A1–A26.
https://doi.org/10.2308/jfar-51465
Published: 01 December 2016
... Hoppe, and Aaron Slepkov. Lori Holder-Webb identified the need for the section on cognitive load theory, which was missing in the earlier versions of this manuscript. The final version of the paper is an improved product thanks to Anthony Sarmiento's copyediting work. Editor's note: Accepted...
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