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Keywords: fraud examination
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Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 128–140.
Published: 01 December 2023
... the Partender app and POS system. The income statement for the three months of Jackson’s fraud examination is provided in Appendix B . After completing the three-month-long fraud examination, Jackson was ready to give a report to Martin and Angela Wilson. He had hoped that time frame would have been enough...
Includes: Supplementary data
Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 50–63.
Published: 01 December 2022
...Richard G. Brody; F. Todd DeZoort; Gaurav Gupta; Michael Bret Hood ABSTRACT This paper evaluates the effects that cognitive bias can have on fraud examiner judgment and decision-making. We draw on extant literature in accounting, auditing, and psychology to describe 11 specific biases that can...
Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 123–141.
Published: 04 August 2020
... or advanced course in fraud examination or forensic accounting. Students are placed in the hypothetical role of a person beginning a job as a bankruptcy auditor with the United States Trustee Program. The bankruptcy auditor must utilize two consecutive years of tax returns to determine the primary sources...
Includes: Supplementary data