Journal of Forensic Accounting Research最新文献_第5页

CAUGHT IN A COGNITIVE TRAP? AN EXAMINATION OF STUDENT HEURISTICS AND DEBIASING WHEN ANALYZING AN ACCOUNTING RESTATEMENT CASE STUDY 陷入认知陷阱?学生在分析会计重述案例研究时的启发式和去偏见的检验

Journal of Forensic Accounting Research Pub Date : 2021-07-02 DOI: 10.2308/JFAR-2021-002

Vijay S. Sampath

引用次数: 0

Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens 地方政府问责制的法医文化适应:学校领导和公民的设计科学方法

Journal of Forensic Accounting Research Pub Date : 2020-01-31 DOI: 10.2308/jfar-19-035

J. Kurpierz, Ken A. Smith

{"title":"Forensic Acculturation for Accountability in Local Governments: A Design Science Approach for School Leaders and Citizens","authors":"J. Kurpierz, Ken A. Smith","doi":"10.2308/jfar-19-035","DOIUrl":"https://doi.org/10.2308/jfar-19-035","url":null,"abstract":"\u0000 Using design science methodology, this article describes a field-tested model of forensic accountants assisting average citizens in improving local governmental accountability and the provision of services via forensic acculturation. While most citizens lack the skills of forensic accountants, citizens have several traits that make them uniquely capable of detecting unhealthy financial behaviors. The field research uncovered systematic patterns of citizens being stymied in moving from the “being aware stage” to the “making improvements” or “holding accountable” stages. We label the patterns of being stymied as 10 Ds (delay, deflect, distort, etc.). We also discovered more successful individuals using behaviors we label the 3 Ps (polite, persistent, and professional) that are common traits among forensic experts. We provide case study evidence of the effects of citizen training and consultation processes, and refine a teaching tool (“3 Ps and 10 Ds”) for use in further field tests.\u0000 JEL Classifications: D71; D72; D85; G34; G38; H70; I22; M48.\u0000 Data Availability: Data are available from the author and the public sources cited in the text.","PeriodicalId":149240,"journal":{"name":"Journal of Forensic Accounting Research","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128840614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Annual Editor Report 年度编辑报告

Journal of Forensic Accounting Research Pub Date : 2019-12-01 DOI: 10.2308/jfar-10742

Z. Rezaee

引用次数: 0

Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations 内部控制重大缺陷与违反《海外腐败行为法》

Journal of Forensic Accounting Research Pub Date : 2018-10-01 DOI: 10.2308/JFAR-52296

Yi‐Hung Lin, Meghann Cefaratti, Chih-Chen Lee, H. Huang

引用次数: 6

Integration of Fraud Risk in the Risk of Material Misstatement and the Effect on Auditors' Planning Decisions 重大错报风险中舞弊风险的整合及其对审计师计划决策的影响

Journal of Forensic Accounting Research Pub Date : 2018-08-01 DOI: 10.2308/JFAR-52228

Velina K. Popova

引用次数: 5

Solving the “Mystery” of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners 破解侧写欺诈的“谜”:通过“神秘食客”的情节来教授学生职业欺诈

Journal of Forensic Accounting Research Pub Date : 2018-04-01 DOI: 10.2308/JFAR-52109

Ronald J. Daigle, David C. Hayes, D. McSwain

{"title":"Solving the “Mystery” of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners","authors":"Ronald J. Daigle, David C. Hayes, D. McSwain","doi":"10.2308/JFAR-52109","DOIUrl":"https://doi.org/10.2308/JFAR-52109","url":null,"abstract":"\u0000 Students learn about the many different aspects of occupational fraud by reading the Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (Report) and applying what they learn to one of two episodes of the television show Mystery Diners, which features an undercover fraud investigation in a restaurant setting. Applying the ACFE Report to a setting generally familiar to students helps them gain insight into occupational fraud. Pre-/post-test and survey results reveal that students significantly increased their knowledge of how occupational fraud is committed and detected, traits of victim organizations, characteristics of perpetrators, and case results (what actions are or are not taken against perpetrators) across two different episodes and two editions of the ACFE Report. Feedback shows students found the case valuable and enjoyable and would find more cases like this beneficial. Instructors can modify the case for other episodes (more than 100 are available) and further editions of the ACFE Report to help students learn about occupational fraud.","PeriodicalId":149240,"journal":{"name":"Journal of Forensic Accounting Research","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127687847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

AIM Corporation: A Business Fraud Case Study AIM公司:商业欺诈案例研究

Journal of Forensic Accounting Research Pub Date : 2018-04-01 DOI: 10.2308/JFAR-52124

T. Weirich, Natalie T. Churyk

引用次数: 2

Scratchpad: A Private Company Business Valuation Case 一个私人公司的商业估值案例

Journal of Forensic Accounting Research Pub Date : 2018-04-01 DOI: 10.2308/JFAR-52119

James A. DiGabriele, Richard A. Riley

引用次数: 2