SSRN Forensic Accounting eJournal

1.

Predicting Material Accounting Misstatements

Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper

Number of pages: 72 Posted: 30 Jun 2007 Last Revised: 24 May 2010

Accepted Paper Series

Patricia M. Dechow, Weili Ge, Chad R. Larson and Richard G. Sloan

University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group

Downloads 12,270

2.

Hedge Funds, Systemic Risk, and the Financial Crisis of 2007-2008: Written Testimony for the House Oversight Committee Hearing on Hedge Funds

Number of pages: 34 Posted: 17 Nov 2008

Working Paper Series

Andrew W. Lo

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 10,769

3.

Earnings Quality: Evidence from the Field

Number of pages: 73 Posted: 10 Jul 2012 Last Revised: 21 Feb 2014

Working Paper Series

Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal

Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

There are 2 versions of this paper

Downloads 6,781

4.

Madoff: A Riot of Red Flags

Number of pages: 24 Posted: 02 Feb 2009 Last Revised: 24 Jan 2012

Working Paper Series

Greg N. Gregoriou and Francois Lhabitant

SUNY College at Plattsburgh and Kedge Capital Fund Management

Downloads 4,839

5.

A Survey of Systemic Risk Analytics

U.S. Department of Treasury, Office of Financial Research No. 0001

Number of pages: 165 Posted: 11 Jan 2012 Last Revised: 16 Mar 2016

Working Paper Series

Dimitrios Bisias, Mark D. Flood, Andrew W. Lo and Stavros Valavanis

Massachusetts Institute of Technology (MIT), Government of the United States of America - Office of Financial Research, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

There are 2 versions of this paper

Downloads 4,362

6.

Corporate Fraud and Managers' Behavior: Evidence from the Press

Journal of Business Ethics, Forthcoming

Number of pages: 52 Posted: 24 Mar 2010 Last Revised: 13 Mar 2013

Accepted Paper Series

Jeffrey R. Cohen, Yuan Ding, Cédric Lesage and Hervé Stolowy

Boston College - Department of Accounting, China Europe International Business School (CEIBS), JMSB and HEC Paris - Accounting and Management Control Department

Downloads 3,275

7.

Board Monitoring, Audit Committee Effectiveness, and Financial Reporting Quality: Review and Synthesis of Empirical Evidence

Journal of Forensic & Investigative Accounting, Vol. 1, No. 2, July-December 2009

Number of pages: 42 Posted: 14 Jul 2008 Last Revised: 15 Oct 2010

Accepted Paper Series

Luo He, Réal Labelle, Charles Piot and Daniel B. Thornton

Concordia University, Quebec - John Molson School of Business, HEC Montréal - Stephen A. Jarislowsky Chair in Governance, Univ. Grenoble Alpes and Smith School of Business at Queen's University

Downloads 3,244

8.

Understanding and Preventing Money Laundering

Internal Auditing, 19(5): 22-25, September-October 2004

Number of pages: 12 Posted: 21 Feb 2008 Last Revised: 06 May 2014

Accepted Paper Series

Elizabeth V. Mulig and Murphy Smith

University of Dallas and Texas A&M University-Corpus Christi

Downloads 3,045

9.

Accounting Fraud at Xerox Corporation

Number of pages: 15 Posted: 30 Jun 2008

Working Paper Series

Amy Butala and Zafar Khan

Eastern Michigan University and Eastern Michigan University

Downloads 2,891

10.

Proxies and Databases in Financial Misconduct Research

Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2811778

Number of pages: 67 Posted: 16 Feb 2017

Accepted Paper Series

Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin

University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business

Downloads 2,747

11.

The Misrepresentation of Earnings

Financial Analysts Journal, Forthcoming

Number of pages: 23 Posted: 09 Jan 2014 Last Revised: 12 Aug 2015

Accepted Paper Series

Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shivaram Rajgopal

Emory University - Department of Accounting, Duke University, Duke University - Fuqua School of Business and Columbia Business School

Downloads 2,730

12.

Forensic Accounting Education: A Survey of Academicians and Practitioners

Advances in Accounting Education, Forthcoming

Number of pages: 45 Posted: 05 May 2004

Accepted Paper Series

Zabihollah Rezaee, D. Larry Crumbley and Robert C. Elmore

University of Memphis - School of Accountancy, Louisiana State University, Baton Rouge - Department of Accounting and Tennessee Technological University

Downloads 2,645

13.

The Relevance of Forensic Accounting to Financial Crimes in Private and Public Sectors of Third World Economies: A Study from Nigeria

Proceedings of The 1st International Conference on Governance Fraud Ethics and Social Responsibility, June 11-13, 2009

Number of pages: 24 Posted: 16 Apr 2009 Last Revised: 23 Sep 2013

Working Paper Series

Abubakar Kasum

University of Ilorin

Downloads 2,611

14.

Why do CFOs Become Involved in Material Accounting Manipulations?

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper

Number of pages: 43 Posted: 01 Sep 2008 Last Revised: 29 Jan 2013

Working Paper Series

Mei Feng, Weili Ge, Shuqing Luo and Terry J. Shevlin

University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, National University of Singapore and University of California-Irvine

Downloads 2,463

15.

FINANCIAL STATEMENT ANALYSIS: A Data Envelopment Analysis Approach

Journal of the Operational Research Society, Vol. 54, pp. 48-58, 2003

Number of pages: 11 Posted: 08 Aug 2008 Last Revised: 26 Aug 2014

Accepted Paper Series

Ehsan H. Feroz, Sungsoo Kim and Raymond L. Raab

University of Washington, Tacoma - Milgard School of Business, Rutgers Business School - Camden and University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)

Downloads 2,426

16.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25

Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011

Working Paper Series

Catherine M. Schrand and Sarah L. C. Zechman

University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

There are 2 versions of this paper

Downloads 2,160

17.

Financial Statement Errors: Evidence from the Distributional Properties of Financial Statement Numbers

Review of Accounting Studies, December 2015, Volume 20, Issue 4, pp 1540-1593

Number of pages: 76 Posted: 03 Jan 2014 Last Revised: 10 Dec 2015

Accepted Paper Series

Dan Amiram, Zahn Bozanic and Ethan Rouen

Columbia Business School - Accounting, Business Law & Taxation, Ohio State University (OSU) - Fisher College of Business and Harvard Business School

Downloads 2,124

18.

Finding Bernie Madoff: Detecting Fraud by Investment Managers

Number of pages: 62 Posted: 11 Sep 2009 Last Revised: 18 Jan 2011

Working Paper Series

Stephen G. Dimmock and William Christopher Gerken

Nanyang Technological University - Division of Finance and University of Kentucky - Finance

Downloads 2,112

19.

Rethinking Basic

The Business Lawyer, Vol. 69, No. 3, pp. 671-697, May 2014, Harvard Law School John M. Olin Center Discussion Paper No. 764

Number of pages: 41 Posted: 24 Dec 2013 Last Revised: 11 Jun 2014

Working Paper Series

Lucian A. Bebchuk and Allen Ferrell

Harvard Law School and Harvard Law School

Downloads 2,083

20.

Do Hedge Funds Manipulate Stock Prices?

Journal of Finance, Forthcoming, Charles A. Dice Center Working Paper No. 2011-005, Fisher College of Business Working Paper No. 2011-03-005, Swiss Finance Institute Research Paper No. 11-53, AFA 2013 San Diego Meetings Paper

Number of pages: 80 Posted: 17 Feb 2011 Last Revised: 16 Sep 2012

Accepted Paper Series

Itzhak Ben-David, Francesco A. Franzoni, Augustin Landier and Rabih Moussawi

Ohio State University - Fisher College of Business, Finance Department, USI Lugano, Toulouse School of Economics and Villanova University - Department of Finance

Downloads 2,024

21.

Corporate Accounting Fraud: A Case Study of Satyam Computers Limited

Open Journal of Accounting, 2013, 2, 26-38

Number of pages: 13 Posted: 20 Oct 2015

Accepted Paper Series

Madan Lal Bhasin

Universiti Utara Malaysia

Downloads 1,966

22.

Forensic Accounting and Audit Expectation Gap - The Perception of Accounting Academics

Number of pages: 35 Posted: 02 Sep 2011

Working Paper Series

Okaro Sunday Chukwunedu and Emma Ik Okoye

Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy

Downloads 1,905

23.

Corporate Fraud, Governance and Auditing

EFA 2009 Bergen Meetings Paper

Number of pages: 40 Posted: 05 Feb 2009 Last Revised: 02 Mar 2009

Working Paper Series

Giovanni Immordino and Marco Pagano

University of Salerno - Centre for Studies in Economics and Finance (CSEF) and University of Naples Federico II - Department of Economics and Statistics

There are 2 versions of this paper

Downloads 1,883

24.

The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases

Journal of Accounting Research Vol. 29, pp. 107-142, Supplement 1991, Abstracted in the Journal of Economic Literature, September 1992

Number of pages: 36 Posted: 31 Jul 2008 Last Revised: 06 Aug 2017

Accepted Paper Series

Ehsan H. Feroz, Kyung Joo Park and Victor Pastena

University of Washington, Tacoma - Milgard School of Business, Ajou University - Department of Business Administration and State University of New York at Buffalo (deceased)

Downloads 1,719

25.

Leases, Debt and Value

Number of pages: 57 Posted: 17 Apr 2009

Working Paper Series

Aswath Damodaran

New York University - Stern School of Business

There are 2 versions of this paper

Downloads 1,668

26.

Forensic Accounting and Auditing United Again: A Historical Perspective

Journal of Business Issues, No. 2, pp. 15-25, 2006

Number of pages: 12 Posted: 18 Jul 2010

Accepted Paper Series

O. Ronald Gray and Stephanie D. Moussalli

Independent and University of Mississippi-Patterson School of Accountancy

Downloads 1,665

27.

To Catch a Thief: Can Forensic Accounting Help Predict Stock Returns?

Number of pages: 36 Posted: 02 Aug 2011 Last Revised: 12 May 2014

Working Paper Series

Messod Daniel Beneish, Craig Nichols and Charles M.C. Lee

Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Stanford University - Graduate School of Business

Downloads 1,663

28.

Bernard Madoff and the Solo Auditor Red Flag

Journal of Forensic & Investigative Accounting, Vol. 1, No. 1, pp. 1-38, 2009

Number of pages: 38 Posted: 17 Jul 2009

Accepted Paper Series

Ross D. Fuerman

Suffolk University - Department of Accounting

Downloads 1,514

29.

Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

Accounting Horizons, Vol. 25, No. 4, 2011

Number of pages: 43 Posted: 02 Feb 2010 Last Revised: 05 Feb 2015

Accepted Paper Series

Richard A. Price III, Nathan Y. Sharp and David A. Wood

University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

There are 2 versions of this paper

Downloads 1,489

30.

How Pervasive is Corporate Fraud?

Rotman School of Management Working Paper No. 2222608

Number of pages: 56 Posted: 24 Feb 2013

Working Paper Series

I. J. Alexander Dyck, Adair Morse and Luigi Zingales

University of Toronto - Rotman School of Management, University of California, Berkeley - Haas School of Business and University of Chicago - Booth School of Business

Downloads 1,489

31.

Forensic Accountants, Forensic Accounting Certifications, and Due Diligence

Journal of Forensic & Investigative Accounting, Vol. 5, No. 1, 2013

Number of pages: 22 Posted: 02 Feb 2013

Accepted Paper Series

Wm. Dennis Huber

Capella University

Downloads 1,488

32.

Quadrophobia: Strategic Rounding of EPS Data

Rock Center for Corporate Governance at Stanford University Working Paper No. 65, Stanford Law and Economics Olin Working Paper No. 388

Number of pages: 35 Posted: 18 Sep 2009 Last Revised: 03 Jul 2014

Working Paper Series

Nadya Malenko and Joseph Grundfest

Boston College - Carroll School of Management and Stanford University Law School

Downloads 1,464

33.

Updating History

Number of pages: 44 Posted: 03 Dec 2011 Last Revised: 15 Mar 2012

Working Paper Series

Rüdiger Stucke

University of Oxford - Said Business School

Downloads 1,458

34.

Fraudulent Financial Reporting: Do Red Flags Really Help?

International Journal of Academic Research: Economics and Engineering, Vol.4, December 2010

Number of pages: 11 Posted: 25 Aug 2014

Accepted Paper Series

Rasha Kassem and Mohamed A. Hegazy

University of Northampton and Department of Accounting, The American University in Cairo

Downloads 1,437

35.

Tax Aggressiveness and Accounting Fraud

Journal of Accounting Research, Vol. 51 (4), 739-778, 2013

Number of pages: 59 Posted: 06 Mar 2012 Last Revised: 20 Nov 2013

Accepted Paper Series

Clive S. Lennox, Petro Lisowsky and Jeffrey Pittman

University of Southern California, University of Illinois at Urbana-Champaign - Department of Accountancy and Memorial University of Newfoundland (MNU) - Faculty of Business Administration

Downloads 1,421

36.

The Complete Guide to Sarbanes-Oxley

THE COMPLETE GUIDE TO SARBANES-OXLEY, Adams Business, 2007, UCLA School of Law, Law-Econ Research Paper No. 07-17

Number of pages: 42 Posted: 09 Nov 2007

Accepted Paper Series

Stephen M. Bainbridge

University of California, Los Angeles (UCLA) - School of Law

Downloads 1,320

37.

Red Flags in Enron's Reporting of Revenues & Key Financial Measures

Number of pages: 21 Posted: 24 Jul 2008 Last Revised: 04 Nov 2008

Working Paper Series

Bala G. Dharan and William R. Bufkins

Harvard Law School and Organization Analytics

Downloads 1,283

38.

A Risk Perspective on Fraudulent Financial Reporting

Canadian Accounting Perspectives, Vol. 7, No. 3, 2008

Number of pages: 45 Posted: 05 Jan 2006 Last Revised: 10 Aug 2008

Working Paper Series

Wally Smieliauskas

University of Toronto - Rotman School of Management

Downloads 1,259

39.

Madoff’s Dirty Money

Number of pages: 23 Posted: 28 Feb 2011 Last Revised: 08 Mar 2011

Working Paper Series

Linus Wilson

University of Louisiana at Lafayette - College of Business Administration

Downloads 1,257

40.

Real Earnings Management and Subsequent Operating Performance*

Number of pages: 34 Posted: 02 Sep 2009

Working Paper Series

Denise Leggett, Linda M. Parsons and Austin L. Reitenga

University of Alabama, University of Alabama - Culverhouse School of Accountancy and University of Alabama

Downloads 1,210

41.

Analyzing Speech to Detect Financial Misreporting

Journal of Accounting Research, Forthcoming

Number of pages: 53 Posted: 06 Jan 2010 Last Revised: 10 Oct 2011

Accepted Paper Series

Jessen L. Hobson, William J. Mayew and Mohan Venkatachalam

University of Illinois at Urbana-Champaign, Duke University - Fuqua School of Business and Duke University - Fuqua School of Business

Downloads 1,207

42.

Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825

Number of pages: 49 Posted: 29 Jul 2012

Accepted Paper Series

Douglas J. Skinner and Suraj Srinivasan

The University of Chicago - Booth School of Business and Harvard Business School

There are 2 versions of this paper

Downloads 1,189

43.

Forensic Accounting in Developing Economies Problems and Prospects

University Advanced Research Journal, No. 1, July-September 2009

Number of pages: 15 Posted: 25 Mar 2011

Accepted Paper Series

Emma Ik Okoye

Nnamdi Azikiwe University - Department of Accountancy

Downloads 1,145

44.

Insider Trading Controversies: A Literature Review

Forthcoming, Annual Review of Financial Economics, vol 6, December 2014, Kelley School of Business Research Paper No. 2014-29

Number of pages: 34 Posted: 16 Oct 2013 Last Revised: 26 Aug 2014

Accepted Paper Series

Utpal Bhattacharya

Hong Kong University of Science & Technology (HKUST) - HKUST School of Business and Management

There are 2 versions of this paper

Downloads 1,145

45.

Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

NYU Working Paper No. 2451/27455

Number of pages: 55 Posted: 08 Oct 2008

Working Paper Series

Joseph V. Carcello, Carl W. Hollingsworth and April Klein

University of Tennessee, Clemson University and New York University (NYU) - Department of Accounting

There are 2 versions of this paper

Downloads 1,133

46.

Masculinity, Testosterone, and Financial Misreporting

Journal of Accounting Research, Forthcoming

Number of pages: 86 Posted: 16 May 2013 Last Revised: 10 Sep 2014

Accepted Paper Series

Yuping Jia, Laurence van Lent and Yachang Zeng

Frankfurt School of Finance and Management, Frankfurt School of Finance and Management and Nanyang Technological University

There are 2 versions of this paper

Downloads 1,088

47.

The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments

Number of pages: 36 Posted: 21 Aug 2008

Working Paper Series

Tina Carpenter, Cindy Durtschi and Lisa Milici Gaynor

University of Georgia - C. Herman and Mary Virginia Terry College of Business, DePaul University - School of Accountancy and MIS and University of South Florida - School of Accountancy

Downloads 1,068

48.

Bribes and Firm Value

Ross School of Business Paper No. 1273

Number of pages: 42 Posted: 23 Nov 2012 Last Revised: 08 Nov 2016

Working Paper Series

Stefan Zeume

University of Michigan, Stephen M. Ross School of Business

Downloads 1,056

49.

Auditors' Reactions to Inconsistencies between Financial and Nonfinancial Measures

Number of pages: 42 Posted: 11 Jan 2010 Last Revised: 23 Oct 2012

Working Paper Series

Joseph F. Brazel, Keith L. Jones and Douglas F. Prawitt

North Carolina State University - Poole College of Management - Department of Accounting, University of Kansas and Brigham Young University

Downloads 1,044

50.

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions

Number of pages: 56 Posted: 07 Oct 2014 Last Revised: 26 Apr 2017

Working Paper Series

Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde

Arizona State University (ASU) - School of Accountancy, American University - Kogod School of Business, Texas A&M University - Department of Accounting and University of Iowa - Henry B. Tippie College of Business

Downloads 1,035

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