1-20 of 27
Keywords: fraud
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Forensic Accounting Research 1–29.
Published: 12 March 2024
...Adam W. Du Pon; Stephanie Hairston; Dallin O. Smith ABSTRACT We examine fraud from an industry competition perspective, oriented from inventory theory. We find that fraud occurs among manufacturers more than nonmanufacturers and that the association between price competition and fraud...
Journal Articles
Journal of Forensic Accounting Research 1–24.
Published: 30 January 2024
... fraud loss) related to gender included in the ACFE Reports to the Nations suggests that male perpetrators cause significantly more losses than female perpetrators. Using a lens of opportunity, social comparison, and social identity, as opposed to the gendered theory of crime, we explore the impact...
Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 307–335.
Published: 01 December 2023
... misbehavior, the characteristics associated with contractor misconduct are relatively underexplored in academic literature. In this study, we examine whether and to what extent firm characteristics predict federal government contractor misbehaviors, which range from minor statutory violations to fraud. We...
Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 208–226.
Published: 01 December 2023
...Mackenzie M. Festa; Megan M. Jones; Kevin G. Knotts ABSTRACT In this paper, we profile coronavirus disease 2019 (COVID-19) relief program frauds and agencies tasked with investigating those related crimes. Using a unique dataset of Department of Justice (DOJ) press releases from March 2020...
Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 74–96.
Published: 01 December 2023
... cohesion, deep cohesion, and narrativity) into a logistic model to test their predictive power for financial misreporting. We find that compared to the MD&As of nonfraud firms, the MD&As of fraud firms connect clauses and sentences less coherently, use more story-like language, and show a higher...
Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 106–127.
Published: 01 December 2023
... to the rules of conduct. Request and respond to any unanswered questions. 10 minutes TABLE 2 Student Perception Survey: Knowledge and Critical Thinking (Average Scores and Percent that Agree) Panel A: Knowledge (LO1–LO4) Fraud F21a n = 26 Audit SP23 n = 7 Mgrl...
Journal Articles
Journal of Forensic Accounting Research 1–21.
Published: 30 November 2023
... of reconstructing taxable income, including tax fraud and evasion; (3) corporate culture and ethical issues; (4) fraud in tax factors of performance, risk, and disclosure; and (5) internal control and tax assessment. Generally, we find research on taxation and forensic accounting to be scant. This space creates...
Journal Articles
Journal Articles
Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 165–183.
Published: 01 December 2022
... evaluating ICO projects, this study examines the use of textual analysis in detecting potential ICO fraud cases. By using Linguistic Inquiry and Word Count (LIWC), we extracted the textual characteristics of 1,402 English whitepapers that may have been indicators of potential fraud based on the prior...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 313–334.
Published: 28 May 2021
...Dana R. Hermanson ABSTRACT This paper describes my professional journey focusing on human aspects of fraud and corporate governance. I describe the initial “light bulb” moments that highlighted the importance of people and the years of human-focused fraud and governance research and teaching since...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 149–175.
Published: 28 May 2021
... and the actions that ensue. Two-hundred sixteen participants rated the likelihood and seriousness of fraud and the investigative resources applied based upon a written script. Results suggest that the wording utilized by a tipster impacts fraud likelihood assessments, which in turn impacts tip importance...
Journal Articles
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 1–32.
Published: 20 May 2021
... and NFMs. We find that when the NFM red flag is present (i.e., higher fraud risk) and transparent, investors choose lower investment levels. However, without increased transparency, as is typical in the current reporting environment, we observe that investors are more likely to increase their investment...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 127–148.
Published: 20 May 2021
...Kevan L. Jensen; Mark W. Smith ABSTRACT This study examines the effectiveness of assessment questions in distinguishing perpetrators of dishonest acts from non-perpetrators. Virtually all fraud examination or forensic accounting textbooks teach that assessment questions are useful in identifying...
Journal Articles
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 176–206.
Published: 05 May 2021
... 990. Adjusting the wording of the significant diversion of assets question to be more transparent results in greater disclosure. The authors thank the Association of Certified Fraud Examiners and the Institute for Fraud Prevention for the grant funding that made this work possible. We also thank...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 230–251.
Published: 19 February 2021
... misappropriations of about $300,000. This case allows students to analyze a fraud in a local governmental unit where limited resources and incompatible duties are common within the accounting function. The loss of documentary evidence challenges investigation of the fraud and provides students with an opportunity...
Includes: Supplementary data
Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 36–51.
Published: 04 August 2020
... fraud incidents, with and without SOD. We find that SOD results in the same or increased possibilities of fraud, relative to a lack of SOD, and that SOD needs to prevent 99 percent of frauds to always be an effective preventive control. Moreover, SOD's effectiveness is impaired by collusion. We suspect...
Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 142–176.
Published: 04 August 2020
... Commission's oversight, the Financial Industry Regulatory Authority provides enforcement and punishment guidelines for securities fraud cases. However, motivation crowding theory suggests extenuating and aggravating circumstances may complicate punishment. We investigate the concern that individuals charged...