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Volume 6, Issue 1
2021
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eISSN 2380-2138
Covers and Front Matter
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REGULAR ISSUE

Nonfinancial Measures and Fraud Risk: Evaluating Investors' Reactions to Greater Transparency
Joseph F. Brazel; Tina D. Carpenter; Keith L. Jones; Jane M. Thayer
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Company-Specific Risk and Small Company Valuation
Lauren A. Cooper; James A. DiGabriele; Richard A. Riley, Jr.; Trevor L. Sorensen
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The Invisible Fraud: The Impact of Inattentional Blindness on Auditor Fraud Detection
Mark Edmonds; Kate B. Sorensen; Matthew A. Stallings
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The Effects of Perceived Leader Emotional Intelligence and Group Prototypicality on Subordinate Whistleblowing Intentions
Xin Geng
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The Availability of Reporting Channels, Tone at the Top, and Whistleblowing Intentions
Matthew J Hayes; D. Jordan Lowe; Kurt Pany; Jian Zhang
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A Preliminary Examination of the Effectiveness of Assessment Questions in Detecting Dishonest Behavior
Kevan L. Jensen; Mark W. Smith
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The Effect of Whistleblower Source and Tip Frame on Internal Auditors' Judgments and Actions
William A. Kerler, III; A. Scott Fleming; Christopher D. Allport
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An Investigation of Nonprofit Reporting of Significant Diversions of Assets
Andrea M. Scheetz; Aaron B. Wilson; W. Brian Dowis
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Can Continuous Disclosure Defaults Be Attributed to Big 4 versus Non-Big 4 Auditor Differences?
Nadia Smaili
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The City of Casey: A Blazing Fraud
Lori L. Solsma; Joyce Njoroge; Patrick H. Heaston
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Who's the BOSS? Analysis of a Fraud
Eileen Z. Taylor
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SPECIAL FORUMS BEHAVIORAL ASPECTS OF FORENSIC ACCOUNTING

Taken for Suckers: Causal Attributions of the Consequences of Overcharging Sales Tax in Daily Deal Transactions
Joseph Foy; Vijay S. Sampath; Rachel Raskin; Frimette Kass-Shraibman; Pradeep Gopalakrishna
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Should I Blow the Whistle on My Boss? An Investigation of the Effects of Emotional Intelligence and Consequence Framing on the Subordinates' Whistleblowing Intentions
Xin Geng; A. Scott Fleming
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Fraud and Governance: The Importance of People
Dana R. Hermanson
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Adding Fuel to the Fire: How Non-Contingent Bonuses Relate to Entitlement and Affect Pursuit of Worker Self-Interest
D. Kip Holderness, Jr.; Kari Joseph Olsen; Edward C. Tomlinson
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Caught in a Cognitive Trap? An Examination of Student Heuristics and Debiasing when Analyzing an Accounting Restatement Case Study
Vijay S. Sampath
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FRAUD RESEARCH IN FORENSIC ACCOUNTING

The Case of Undetected Fraud: Can Audit Firm Policies or Highlighting the Fraud Examiner's Role Reduce Juror Assessments of Auditor Negligence?
Joseph F. Brazel; Christine Gimbar; Tammie J. Schaefer
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National Culture and Occupational Fraud Magnitude: The Moderating Role of Fraud Type
Tingting (Rachel) Chung; Pratyush Nidhi Sharma; Chih-Chen Lee; Jonathan Pinto
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Local Crime Environment and Corporate Financial Misconduct Using Benford's Law
Joanna Golden
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A Picture is Worth a Thousand Words: Using Interactive Data Visualization to Assess Fraud Risk
Johan L. Perols; Ann C. Dzuranin
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NON-FRAUD RESEARCH IN FORENSIC ACCOUNTING

Impact of Economic Recession on the Valuation of Closely Held Construction Companies
Charles J. Russo; Charles L. Martin, Jr.; Arundhati S. Rao
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  • eISSN 2380-2138
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