Editorial Vol. 28 Special Issue in Forensic Accounting

Citation

Huber, W.D. (2015), "Editorial Vol. 28 Special Issue in Forensic Accounting", Accounting Research Journal, Vol. 28 No. 1. https://doi.org/10.1108/ARJ-05-2015-0068

Editorial Vol. 28 Special Issue in Forensic Accounting

Article Type: Editorial From: Accounting Research Journal, Volume 28, Issue 1

The Accounting Research Journal is pleased to publish this Special Issue in Forensic Accounting. The papers not only represent a cross-section of research from authors in Australia, the UK, Malaysia, Nigeria and the USA, they also reflect a broad spectrum of issues, both past and future, that are important for both practice and research.

Timothy Louwers, Jackson E. Ramsey Centennial Chair in Business at James Madison University, Virginia, USA, reviews The Past, Present, and Future (?) of Crime-Related Forensic Accounting Methodology. The evolution of forensic accounting methods used to solve crimes in several well-known cases in the USA known around the world, such as the kidnapping of Charles Lindbergh’s baby, is used to show how forensic accounting methods have evolved and need to continue to evolve to keep up with the evolution of the methods used to commit crimes.

Paul Andon, Associate Professor in the School of Accounting; Clinton Free, Professor in the School of Accounting; and Benjamin Scard, Seminar Instructor at the School of Business, all from the University of New South Wales, Sydney, Australia, explore Pathways to Accountant Fraud: Australian Evidence and Analysis. Their study provides evidence on the nature of accountant fraud in an effort to improve our understanding of professional accountant fraud not only in Australia but also around the globe.

Grace Yanchi Mui, from Thye & Associates, Kuala Lumpur, Malaysia, and Jennifer Clare Mailley, Senior Lecturer in Crime and Investigative Studies, Department of Life Sciences, Anglia Ruskin University, Cambridge, UK, examine and compare triangles in A Tale of Two Triangles: Comparing the Fraud Triangle with Criminology’s Crime Triangle. They suggest a synthesis that contributes to both forensic accounting and criminological practice and theory.

Mariah Webinger, Assistant Professor of Accountancy, Department of Accountancy of John Carroll University, Ohio, USA; Madeline A. Domino, Associate Professor of Accounting, Mercer University, Georgia, USA; and Matthew Stradiot, assurance associate at Price water house Coopers LLC, consider legal aspects of Factors Which May Bias Judges’ Decisions to Exclude Accounting Expert Witnesses Testimony. Expert witness testimony is an important part of forensic accounting, but not all forensic accountants are permitted by courts to provide expert testimony.

Oluwatoyin Muse Johnson Popoola, College of Business, School of Accountancy, and Ayoib B. Che-Ahmad, Professor of Auditing, College of Business, School of Accountancy, both from the Universiti Utara, Malaysia, conduct An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria. The results of the study have potential to create awareness of the significance of the knowledge requirement among auditors and accountants in the public sector and can help to improve the understanding of fraud schemes and techniques by regulatory authorities and the judiciary in developing nations.

Wm. Dennis Huber, Core Faculty, Capella University, Minnesota, USA, and James A. DiGabriele, Professor and Acting Chair, Department of Accounting, Law & Taxation, Montclair State University, New Jersey, USA, examine Topics and Methods in Forensic Accounting Research. The paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants.

Wm. Dennis Huber, Guest Editor

Special Issue in Forensic Accounting