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Forensic Accounting eJournal

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Viewing: 1 - 50 of 775 papers

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 Dechow, Weili Ge, Chad R. Larson and Richard G. Sloan
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads 14,240
2.

Sex, Drugs, and Bitcoin: How Much Illegal Activity Is Financed Through Cryptocurrencies?

Review of Financial Studies, Forthcoming
Number of pages: 63 Posted: 17 Jan 2018 Last Revised: 15 Dec 2018
Accepted Paper Series
Sean Foley, Jonathan R. Karlsen and Tālis J. Putniņš
Macquarie University, The University of Western Australia and University of Technology Sydney (UTS)
Downloads 13,911
3.

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) - Laboratory for Financial Engineering
Downloads 11,914
4.

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 University - Columbia Business School, Accounting, Business Law & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 8,614
5.

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 7,423
6.

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 6,541
7.

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), R. H. Smith School of Business, U. of Maryland, Massachusetts Institute of Technology (MIT) - Laboratory for Financial Engineering and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 5,045
8.

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 - McDonough School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 4,289
9.

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-Department of Accounting
Downloads 4,116
10.

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 4,090
11.

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 4,005
12.

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 3,838
13.

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 3,810
14.

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 3,620
15.

Forensic Accounting and Fraud: A Review of Literature and Policy Implications.

International Journal of Accounting and Economics Studies, 3(1), 63-68
Number of pages: 19 Posted: 09 Jul 2015 Last Revised: 03 Mar 2017
Accepted Paper Series
Peterson K Ozili
Independent
Downloads 3,428
16.

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 University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 3,362
17.

Did FinTech Lenders Facilitate PPP Fraud?

Number of pages: 127 Posted: 18 Aug 2021 Last Revised: 15 Mar 2022
Working Paper Series
John M. Griffin, Samuel Kruger and Prateek Mahajan
University of Texas at Austin - Department of Finance, University of Texas at Austin - Department of Finance and University of Texas at Austin, Department of Finance
Downloads 3,323
18.

Leases, Debt and Value

Number of pages: 57 Posted: 17 Apr 2009
Working Paper Series
Aswath Damodaran
New York University - Stern School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 3,214
19.

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: 58 Posted: 18 Sep 2009 Last Revised: 21 Mar 2022
Working Paper Series
Nadya Malenko, Joseph Grundfest and Yao Shen
University of Michigan, Stephen M. Ross School of Business, Stanford University Law School and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 3,202
20.

How Pervasive is Corporate Fraud?

Rotman School of Management Working Paper No. 2222608
Number of pages: 44 Posted: 24 Feb 2013 Last Revised: 18 Feb 2021
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 3,140
21.

Financial Statement Analysis: A Data Envelopment Analysis Approach

Number of pages: 11 Posted: 08 Aug 2008 Last Revised: 28 Nov 2018
Accepted Paper Series
Ehsan H. Feroz, Sungsoo Kim and Raymond L. Raab
University of Washington Tacoma, Milgard School of Business-Accounting, Rutgers Business School - Camden and University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)
Downloads 3,103
22.

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
Tel Aviv University - Coller School of Management, Florida State University and Harvard Business School
Downloads 3,076
23.

Accounting Scandals: Beyond Corporate Governance

9th Conference on Financial Markets and Corporate Governance (FMCG) 2018
Number of pages: 13 Posted: 12 Jan 2018 Last Revised: 01 Mar 2018
Working Paper Series
Ifedapo Francis Awolowo, Nigel Garrow, Murray C. Clark and Dora Chan
Sheffield Hallam University, Sheffield Business School, Sheffield Hallam University - Sheffield Business School, Sheffield Hallam University and Sheffield Hallam University - Sheffield Business School
Downloads 2,978
24.

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, Terry J. Shevlin and Terry J. Shevlin
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, University of Hong Kong and University of California-IrvineUniversity of California-Irvine
Downloads 2,881
25.

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
National University of Singapore and University of Kentucky - Finance
Downloads 2,796
26.

Indicators of the Financial Statement Fraud (Red Flags)

Number of pages: 20 Posted: 21 Nov 2017
Working Paper Series
Ashraf Elsayed
Northcentral University
Downloads 2,643
27.

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 Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 2,542
28.

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

Multiple version iconThere are 2 versions of this paper

Downloads 2,537
29.

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, William R. Bufkins and William R. Bufkins
Harvard Law School and Organization AnalyticsUniversity of Houston - C.T. Bauer College of Business
Downloads 2,534
30.

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 (OSU) - Department of Finance, Universita della Svizzera italiana (USI Lugano), HEC and Villanova University - Department of Finance
Downloads 2,425
31.

Fraud in Accounting, Organizations and Society: Extending the Boundaries of Research

Accounting, Organizations & Society, 38 (6-7): 440-457, University of Alberta School of Business Research Paper No. 2014-04
Number of pages: 42 Posted: 05 Apr 2014 Last Revised: 28 Apr 2014
Accepted Paper Series
David J. Cooper, Tina Dacin and Donald Palmer
University of Alberta - Department of Accounting, Operations & Information Systems, Queen's University - Smith School of Business and University of California, Davis
Downloads 2,413
32.

Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle

Journal of Theoretical Accounting Research, 12(2), 28-48, 2017
Number of pages: 21 Posted: 27 Jun 2016 Last Revised: 28 Aug 2017
Accepted Paper Series
Wm. Dennis Huber
Barry University
Downloads 2,353
33.

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 2,327
34.

Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State)

Okoye, E.I. & Gbegi, D.O. (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences. 3(3): 1-19, 2013
Number of pages: 19 Posted: 02 May 2018
Accepted Paper Series
Emmanuel Ikechukwu Okoye and D.O. Gbegi
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University - Department of Accounting
Downloads 2,194
35.

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 2,123
36.

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 D. Beneish, Craig Nichols and Charles M.C. Lee
Indiana University - Kelley School of Business - Department of Accounting, Syracuse University and Foster School of Business, University of Washington
Downloads 2,067
37.

Corporate Scandals and Regulation

European Corporate Governance Institute (ECGI) - Law Working Paper No. 367/2017
Number of pages: 74 Posted: 02 May 2017 Last Revised: 15 Aug 2018
Working Paper Series
Luzi Hail, Ahmed Tahoun and Clare Wang
University of Pennsylvania - The Wharton School, London Business School and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 2,059
38.

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 2,038
39.

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 Naples Federico II and CSEF and University of Naples Federico II - Department of Economics and Statistics

Multiple version iconThere are 2 versions of this paper

Downloads 2,006
40.

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
Barry University
Downloads 1,951
41.

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 1,933
42.

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: 28 Nov 2018
Accepted Paper Series
Ehsan H. Feroz, Kyung Joo Park and Victor Pastena
University of Washington Tacoma, Milgard School of Business-Accounting, Ajou University - Department of Business Administration and State University of New York at Buffalo (deceased)
Downloads 1,889
43.

Corporate Fraud Prevention and Detection: Revisiting the Literature

Journal of Commerce & Accounting Research, Volume 4, Issue 1, January 2015, pp 35-45
Number of pages: 11 Posted: 30 Oct 2015 Last Revised: 13 Mar 2017
Accepted Paper Series
Deepa Mangala and Pooja Kumari
Guru Jambheshwar University of Science and Technology - Haryana School of Business and Guru Jambheshwar University of Science and Technology - Haryana School of Business
Downloads 1,834
44.

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
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,795
45.

Updating History

Number of pages: 44 Posted: 03 Dec 2011 Last Revised: 15 Mar 2012
Working Paper Series
Rüdiger Stucke
Warburg Pincus
Downloads 1,734
46.

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, Nathan Y. Sharp and David A. Wood
University of Oklahoma, Texas A&M University - Department of Accounting and Brigham Young University - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,710
47.

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, Boston University Questrom School of Business and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 1,690
48.

Topics and Methods in Forensic Accounting Research

Accounting Research Journal, 28(1), 98-114.
Number of pages: 29 Posted: 27 Nov 2014 Last Revised: 14 Jun 2015
Working Paper Series
James A. DiGabriele and Wm. Dennis Huber
Montclair State University and Barry University
Downloads 1,620
49.

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
HKUST Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,614
50.

Financial Reporting Fraud and Other Forms of Misconduct: A Multidisciplinary Review of the Literature

Review of Accounting Studies, 2018, Vol 23(2), 732-783, Columbia Business School Research Paper No. 17-87
Number of pages: 90 Posted: 22 Aug 2017 Last Revised: 25 May 2018
Accepted Paper Series
Dan Amiram, Zahn Bozanic, James D. Cox, Quentin Dupont, Jonathan M. Karpoff and Richard G. Sloan
Tel Aviv University - Coller School of Management, Florida State University, Duke University School of Law, Georgetown University - McDonough School of Business, University of Washington - Michael G. Foster School of Business and University of Southern California - Leventhal School of Accounting
Downloads 1,597