Accounting Research Journal: Volume 28 Issue 1

The past, present, and future (?) of crime-related forensic accounting methodology

Timothy J. Louwers

– The purpose of this paper is to explore the origins of crime-related forensic accounting methodology in the USA.

Pathways to accountant fraud: Australian evidence and analysis

Paul Andon, Clinton Free, Benjamin Scard

– The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle

Grace Mui, Jennifer Mailley

– This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle.

Factors which may bias judges’ decisions to exclude accounting expert witnesses testimony

Madeline Ann Domino, Matthew Stradiot, Mariah Webinger

This paper aims to investigate factors which may influence or bias judges’ decisions to exclude or admit the testimony of accounting expert witnesses, under the US judicial…

An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria

Oluwatoyin Muse Johnson Popoola, Ayoib B Che-Ahmad, Rose Shamsiah Samsudin

The paper aims to investigate Task Performance Fraud Risk Assessment (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud-Related Problem…

Topics and methods in forensic accounting research

James A. DiGabriele, Wm. Dennis Huber

The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been…

Editorial Vol. 28 Special Issue in Forensic Accounting

Wm. Dennis Huber