Wm. Dennis Huber

Barry University

Miami, FL

SCHOLARLY PAPERS

47

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16,618

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Top 19,412

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23

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30

Scholarly Papers (47)

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1.

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
Wm. Dennis Huber
Barry University
Downloads 2,373 (8,446)
Citation 2

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forensic accounting, fraud triangle, fraud diamond, fraud theory, financial crimes, fraud

2.

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
Wm. Dennis Huber
Barry University
Downloads 1,954 (11,628)

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Forensic accountants, forensic accounting certifications, due diligence, forensic accounting corporations

3.

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
James A. DiGabriele and Wm. Dennis Huber
Montclair State University and Barry University
Downloads 1,631 (15,464)
Citation 2

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Forensic accounting, research methods

4.

Is Forensic Accounting in the United States Becoming a Profession?

Journal of Forensic & Investigative Accounting, Vol. 4, No. 1, 2012
Number of pages: 30 Posted: 18 Apr 2012
Wm. Dennis Huber
Barry University
Downloads 1,504 (17,481)
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forensic accounting, niche, profession, sociology of professions

5.

Research in Forensic Accounting - What Matters?

Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Number of pages: 31 Posted: 21 Nov 2014
Wm. Dennis Huber and James A. DiGabriele
Barry University and Montclair State University
Downloads 1,205 (24,341)
Citation 1

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Forensic accounting, research, investigative accounting, fraud, valuation

6.

Culture and Corruption: Using Hofstede’s Cultural Dimensions to Explain Perceptions of Corruption

Number of pages: 27 Posted: 30 Mar 2015
Wm. Dennis Huber
Barry University
Downloads 1,040 (30,120)
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Culture, corruption, Hofstede

7.

A Comparison of Forensic Accounting Corporations in the United States

Journal of Accounting, Ethics & Public Policy, Vol. 12, No. 3, 2011
Number of pages: 39 Posted: 28 Mar 2012
Wm. Dennis Huber
Barry University
Downloads 709 (50,977)
Citation 1

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forensic accounting, certification, forensic accounting corporations

8.

Forensic Accountants, Codes of Ethics and Forensic Accounting Corporations

Journal of Forensic Studies in Accounting and Business, 5(1), 70-101, January-June 2013
Number of pages: 54 Posted: 09 Feb 2014 Last Revised: 13 Dec 2016
Wm. Dennis Huber
Barry University
Downloads 560 (68,987)
Citation 3

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Forensic accountants, forensic accounting corporations, codes of ethics, forensic accounting certifications

9.

Forensic Accounting: An Anglo-American Comparison – Forensic Accounting in the U.S.A.

Journal of Forensic & Investigative Accounting, Vol. 6, Issue 3, Special International Issue, 2014, pp. 154-170.
Number of pages: 17 Posted: 12 Nov 2014
Wm. Dennis Huber
Barry University
Downloads 443 (91,670)

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Forensic accounting, forensic accounting in Anglo-American countries, forensic accounting in the U.S.

10.

Public Accounting and the Myth of the Public Interest

Journal of Accounting, Ethics and Public Policy, Vol. 16, No. 2, 2015
Number of pages: 22 Posted: 07 Aug 2015
Wm. Dennis Huber
Barry University
Downloads 394 (104,975)

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public accounting, public interest, myth

11.

What Is the Purpose of Research in Forensic Accounting?

Journal of Theoretical Accounting Research, 11(1), 30-49, 2015
Number of pages: 20 Posted: 03 Jan 2016
Wm. Dennis Huber and James A. DiGabriele
Barry University and Montclair State University
Downloads 350 (119,925)

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accounting, forensic accounting, research, social science, research methods

12.

Audit Fees, PCAOB Sanctions, Sanction Risk, Sanction Risk Premiums, and Public Policy: Theoretical Framework and a Call for Research

Journal of Accounting, Ethics & Public Policy 14(3): 647-663 (2013)
Number of pages: 17 Posted: 08 Aug 2013 Last Revised: 09 Aug 2013
Wm. Dennis Huber
Barry University
Downloads 287 (147,980)
Citation 1

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Audit fees, PCAOB, sanctions, sanction risk, sanction risk premium, public policy

13.

The Structure of the Public Accounting Industry – Why Existing Market Models Fail

Journal of Theoretical Accounting Research, 10(2), 43-67.
Number of pages: 28 Posted: 27 Nov 2014 Last Revised: 22 Apr 2015
Wm. Dennis Huber
Barry University
Downloads 277 (153,308)
Citation 1

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public accounting industry, market structure, oligopololy, monopoly, competition

14.

Forensic Accounting Corporations' Codes of Ethics and Standards of Practice: A Comparison

International Journal of Accounting, Auditing and Performance Evaluation, 9(2), 126-152, 2013
Number of pages: 27 Posted: 07 Feb 2013 Last Revised: 13 Dec 2016
Wm. Dennis Huber
Barry University
Downloads 266 (159,761)
Citation 1

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Forensic Accountants, Forensic Accounting Corporations, Certifications, Codes of Ethics, Standards of Practice

15.

Should the Forensic Accounting Profession Be Regulated?

This is the working paper version of the paper that was published in Research in Accounting Regulation, Vol. 25, Issue 1, pp. 123-132, April 2013.
Number of pages: 32 Posted: 09 Feb 2014 Last Revised: 02 Jan 2016
Wm. Dennis Huber
Barry University
Downloads 265 (160,374)

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Forensic accounting, Certifications, Profession, Regulation

16.

What Is the Value of Multiple Certifications in Forensic Accounting?

Journal of Forensic & Investigative Accounting, 7(2), 113-143.
Number of pages: 31 Posted: 27 Nov 2014 Last Revised: 27 Aug 2015
Wm. Dennis Huber
Barry University
Downloads 242 (175,219)
Citation 1

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forensic accounting, fraud examination, certifications, symbolic capital

17.

Does the American Accounting Association Exist? An Example of Public Document Research

Journal of Forensic & Investigative Accounting, Vol. 3, No. 2, Special Issue, 2011
Number of pages: 67 Posted: 18 Apr 2012
Wm. Dennis Huber
Barry University
Downloads 242 (175,219)

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American Accounting Association, forensic accountants, forensic accounting, public records

18.

Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction

Number of pages: 14 Posted: 23 Oct 2020 Last Revised: 06 Dec 2021
Wm. Dennis Huber and James A. DiGabriele
Barry University and Montclair State University
Downloads 224 (189,389)

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fraud, fraud prediction, fraud models

19.

Culture Risk: An Exploratory Study of the Influence of Culture on Auditors’ Evaluation of Internal Control and Assessment of Control Risk

Number of pages: 77 Posted: 25 Mar 2015
Wm. Dennis Huber
Barry University
Downloads 215 (196,097)

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culture risk, auditing, Hofstede, control risk, internal control

20.

The History of the Decline and Fall of the American Accounting Profession

International Journal of Economics and Accounting, 2013, Vol. 4, Iss. 4, 365-388.
Number of pages: 24 Posted: 05 May 2013 Last Revised: 26 Jul 2014
Wm. Dennis Huber
Barry University
Downloads 170 (241,337)

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American accounting profession, history, sociology of professions

21.

The Research-Publication Complex and the Construct Shift in Accounting Research

International Journal of Critical Accounting, 7(1), 1-48, 2015
Number of pages: 73 Posted: 30 Apr 2014 Last Revised: 13 Dec 2016
Wm. Dennis Huber
Barry University
Downloads 152 (264,858)
Citation 2

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accounting research, doctoral education, journals, academics, practitioners, research-publication complex, construct shift

22.

Accounting Research Productivity: More Heat Than Light?

Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
Number of pages: 35 Posted: 20 Apr 2016
Wm. Dennis Huber
Barry University
Downloads 143 (278,124)

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accounting research, productivity, impact factor

23.

Guardians of the Galaxy: Public Accounting and the Public Interest.

International Journal of Critical Accounting: Special Issue on the Research Endeavours of Tony Lowe, 7(5/6), 466-476, 2015
Number of pages: 20 Posted: 08 May 2015 Last Revised: 29 Mar 2017
Wm. Dennis Huber
Barry University
Downloads 140 (282,654)
Citation 4

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public accounting, public interest

24.

Is It Time to Regulate Forensic Accounting?

Les Cahiers du Chiffre et du Droit, 3, 104-111, 2015
Number of pages: 9 Posted: 03 Jan 2016
Wm. Dennis Huber and Emmanuel Charrier
Barry University and Université Paris Dauphine
Downloads 138 (285,844)

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forensic accounting, regulation

25.

The FASB Conceptual Framework – A Case of the Emperor’s New Clothes

Downloads 133 (295,697)

The FASB Conceptual Framework – A Case of the Emperor’s New Clothes

Journal of Accounting, Ethics & Public Policy, 21(1), 77-114 (2020).
Number of pages: 38 Posted: 13 Jun 2019 Last Revised: 27 Mar 2020
Wm. Dennis Huber
Barry University
Downloads 73 (438,643)

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FASB Conceptual Framework, factors of production, resources of production, scarce resources, resource allocation, securities markets, financial reporting

The FASB Conceptual Framework – A Case of the Emperor’s New Clothes

Journal of Accounting, Ethics and Public Policy 21(1): 77-114, 2020
Number of pages: 38 Posted: 21 Apr 2020
Wm. Dennis Huber
Barry University
Downloads 60 (490,405)

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FASB Conceptual Framework, Factors of Production, Resources of Production, Scarce Resources, Resource Allocation, Securities Markets, Financial Reporting

26.

Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations

Downloads 128 (302,767)

Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations

Journal of Accounting, Ethics and Public Policy, 18(1), 59-79 (2017)
Number of pages: 21 Posted: 27 Mar 2017
Wm. Dennis Huber and D. Larry Crumbley
Barry University and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 91 (384,594)

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public accounting, ethics, terrorism

Public Accounting and Financing Terrorist Organizations and Activities: Ethical and Legal Obligations

Journal of Accounting, Ethics and Public Policy, Vol. 18, No. 1, 2017
Number of pages: 21 Posted: 27 Mar 2017
Wm. Dennis Huber and D. Larry Crumbley
Barry University and Louisiana State University, Baton Rouge - Department of Accounting
Downloads 37 (596,540)

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public accounting, ethics, money laundering, reverse money laundering, terrorism

27.

A Survey of Illinois Code of Civil Procedure Section 2-619(a)

John Marshall Law Review, Vol. 48, No. 4, 2015
Number of pages: 30 Posted: 27 Nov 2014 Last Revised: 18 Dec 2015
Wm. Dennis Huber
Barry University
Downloads 112 (333,048)

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Civil procedure, affidavits, standards of review, Illinois Code of Civil Procedure Section 2-619(a)

28.

Deep Impact: Impact Factors and Accounting Research

International Journal of Critical Accounting, 8(1), 56-67, 2016
Number of pages: 20 Posted: 27 Nov 2014 Last Revised: 13 Dec 2016
Wm. Dennis Huber
Barry University
Downloads 102 (354,776)

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Accounting research, Impact factors, productivity

29.

On Neo-Colonialism and the Colonization of Accounting Research.

International Journal of Critical Accounting, 9(1), 18-41.
Number of pages: 34 Posted: 14 Aug 2016 Last Revised: 17 Apr 2017
Wm. Dennis Huber
Barry University
Downloads 100 (359,373)

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accounting research, colonization, neo-colonialism, research construct, meta-construct, symbolic violence, false consciousness

30.

The SEC’s Ultra Vires Recognition of the FASB as a Standard-Setting Body

Richmond Journal of Law & the Public Interest, 19(2), 120-152 (2016)
Number of pages: 31 Posted: 17 Mar 2016
Wm. Dennis Huber
Barry University
Downloads 97 (366,418)
Citation 2

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SEC, FASB, IASB, Sarbanes-Oxley, GAAP

31.

The Saga of Huber vs. The American Accounting Association: Forensic Accounting and the Law

Journal of Forensic & Investigative Accounting, 9(2), 870-879., July-December 2017
Number of pages: 10 Posted: 22 Jun 2017 Last Revised: 29 Sep 2017
Wm. Dennis Huber
Barry University
Downloads 96 (368,787)

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forensic accountng, American Accounting Association,

32.

Corporate Law and the Theory of the Firm: Reconstructing Corporations, Directors, Owners, and Investors

Number of pages: 8 Posted: 06 Mar 2020
Wm. Dennis Huber
Barry University
Downloads 94 (373,704)

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corporate law, corporatons, theory of the firm

33.

The American Accounting Association: Issues in Governance and Internal Control

International Journal of Critical Accounting, 5(3), 301-325, 2013
Number of pages: 25 Posted: 21 Jul 2013 Last Revised: 27 Jul 2014
Wm. Dennis Huber
Barry University
Downloads 91 (381,293)

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American Accounting Association, AAA, governance, internal control, executive committee, COSO, board of directors

34.

Corporate Governance and Disclosure – Purpose, Scope, and Limitations

International Journal of Disclosure and Governance, 18(2), 153-160.
Number of pages: 21 Posted: 22 Jan 2021 Last Revised: 10 May 2021
Wm. Dennis Huber and James A. DiGabriele
Barry University and Montclair State University
Downloads 89 (386,458)

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Corporate governance, disclosure, corporate democracy, director primacy, shareowner primacy

35.

On the Hegemony of Accounting Research: A Survey of Accounting Research seen from a Global Perspective

Journal of Theoretical Accounting Research, 11(1), 14-29.
Number of pages: 16 Posted: 27 Apr 2015 Last Revised: 02 Jan 2016
Wm. Dennis Huber
Barry University
Downloads 84 (400,260)

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hegemony, research methods, research construct, international accounting research

36.

Irreconcilable Differences? The FASB's Conceptual Framework and the Public Interest

International Journal of Critical Accounting, 9(5/6), 514-523.
Number of pages: 16 Posted: 04 Nov 2016 Last Revised: 03 Oct 2018
Wm. Dennis Huber
Barry University
Downloads 75 (427,146)

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FASB, conceptual framework, public interest

37.

Economics, Capitalism, and Corporations: Contradictions of Corporate Law, Economics, and the Theory of the Firm

Number of pages: 10 Posted: 15 Dec 2020
Wm. Dennis Huber
Barry University
Downloads 70 (443,359)
Citation 1

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38.

Can a Not-for-Profit Membership Corporation Be Created as a 'Shell' Corporation?

Liberty University Law Review, 11(1), 1-32.
Number of pages: 31 Posted: 27 Nov 2014 Last Revised: 24 Mar 2017
Wm. Dennis Huber
Barry University
Downloads 61 (475,437)

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Not-for-profit membership corporation, shell corporation

39.

Law, Language, and Corporatehood: Corporations and the U.S. Constitution.

The official version appears in the International Journal for the Rule of Law, Courtroom Procedures, Judicial Linguistics & Legal English, 1(2), 78-110.
Number of pages: 59 Posted: 04 Nov 2016 Last Revised: 20 Feb 2018
Wm. Dennis Huber
Barry University
Downloads 57 (490,852)
Citation 1

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Corporation, corporatehood, personhood, U.S. Constitution, discourse, social construction

40.

The Myth of Protecting the Public Interest: The Case of the Missing Mandate in Federal Securities Laws

Journal of Business & Securities Law, Vol. 16, No. 2, 2016
Number of pages: 25 Posted: 23 Dec 2015 Last Revised: 30 Aug 2016
Wm. Dennis Huber
Barry University
Downloads 55 (498,806)
Citation 2

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securities laws, public interest, market interest, investors’ interest, myth  

41.

The Curious, Perjurious Requirements of Illinois Supreme Court Rule 12(b)(3)

Southern Illinois University Law Journal, 39(3), 451-473.
Number of pages: 24 Posted: 27 Nov 2014 Last Revised: 26 Jun 2015
Wm. Dennis Huber
Barry University
Downloads 49 (524,451)

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Illinois Supreme Rule 12(B)(3), proof of service, postmark, affidavits, perjury

42.

The Effects of Financial Reporting and Disclosure on Corporate Investment: Analysis and Critique

Number of pages: 20 Posted: 16 Oct 2020 Last Revised: 09 Mar 2021
Wm. Dennis Huber
Barry University
Downloads 45 (542,776)

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Financial Reporting, Disclosure, Corporate Investment

43.

Accounting Research Productivity Benchmarks: Who Uses Them?

Journal of Theoretical Accounting Research. 13(1), 24-75.
Number of pages: 51 Posted: 21 Aug 2017 Last Revised: 18 Jan 2018
Wm. Dennis Huber and James A. DiGabriele
Barry University and Montclair State University
Downloads 41 (562,577)

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Accounting research productivity, benchmarks

44.

The Supreme Court’s Subversion of the Constitutional Process and the Creation of Persons ex nihilo

International Journal for the Rule of Law, Courtroom Procedures, Judicial Linguistics & Legal English, 2(1), 53-72.
Number of pages: 25 Posted: 04 Nov 2016 Last Revised: 10 May 2018
Wm. Dennis Huber
Barry University
Downloads 34 (599,906)

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constitution, persons, amending the constitution

45.

Social/Critical/Emancipatory Accounting Research: Its Failure and Prospects for Redemption

Forthcoming in "Accounting, Accountability and Society," London: Springer
Number of pages: 34 Posted: 13 Nov 2018 Last Revised: 15 Oct 2020
Wm. Dennis Huber
Barry University
Downloads 31 (617,797)

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social accounting, critical accounting, emancipatory accounting, SEC, FASB

46.

Corporations, Accounting, Securities Laws, and the Extinction of Capitalism

Number of pages: 13 Posted: 19 Jan 2022 Last Revised: 22 Apr 2022
Wm. Dennis Huber
Barry University
Downloads 25 (657,451)

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Corporations, Accounting, Securities Laws, Capital, Capitalists, Capitalism

47.

The FASB’s Sabotage of Congressional Policy and Federal Securities Laws

Journal of Accounting, Ethics & Public Policy 20(1): 31-75 (2019).
Number of pages: 45 Posted: 16 Apr 2019
Wm. Dennis Huber
Barry University
Downloads 25 (657,451)
Citation 2

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FASB, Securities Act of 1933, Securities Exchange Act of 1934, Securities Exchange Commission, Conceptual Framework