The evidentiary nature of accounting data. FORENSIC ACCOUNTING IN CALL FOR PAPERS MATRIMONIAL DIVORCE Submitted research should be grounded in real- J.A. DiGabriele, Editor world business problems or litigation issues faced Designed to enable practitioners by practitioners and entity stakeholders. It is a con- in the field of marital dissolution to dition of consideration that submissions be previ- Volume VII G Number 1 January – June 2006 ISSN 1524-5586 effectively and efficiently plan and ously unpublished, original to the author(s), not perform their work. Provides a submitted elsewhere for publication, and that a contemporary overview of the Transfer of Copyright agreement be completed. Journal of field, current information on impor- tant aspects of typical engage- ments, and insights into complexities which may All submissions must be accompanied by a non- refundable processing fee of $50.00 made payable and sent directly to the Editor-in-Chief: Forensic challenge professional awareness and objectivity. Also available separately as stand-alone book: ISBN 1-930217-12-9 $59.00 Professor D. Larry Crumbley Journal of Forensic Accounting Accounting Dept. of Accounting - 3106A CEBA EXPERT WITNESSING IN FORENSIC Louisiana State University Auditing, Fraud & Risk ACCOUNTING Baton Rouge, LA 70803 W.J. Pagano and T.K. Buckhoff, Editors Developed for the benefit of con- D. Larry Crumbley Editor-in-Chief sulting and expertizing account- The worldwide audience includes academic ants, as well as the attorneys that researchers and educators specializing in forensic engage their services. Topics are accounting, practicing forensic accountants, inter- wide-ranging – from practical tips nal auditors, professional audit advisors, regula- on courtroom attire to legal theo- tory and standard setting participants, enforce- ries underlying Daubert – and ment agents, process security specialists, and include: testifying do’s and don’ts; advice for case The Journal of Forensic Accounting ™ is legal, tax, and insurance personnel. preparation, management, and success; anticipa- tion of Daubert challenges and cross-examination positioned at the leading edge of scholarly techniques; independence considerations in an research in the factual basis of economic advocacy environment; deposition and cross- transactions and reporting events – examination strategies; and priviledged informa- tion and communication considerations. • evidence and judgment Also available separately as stand-alone book: ISBN 1-930217-14-5 $59.00 Journal of Forensic Accounting is a trademark of R.T. Edwards, Inc. • reliability testing • transaction and reporting event recon- ARCHIVAL CD OF VOLUMES I-V struction, ownership and accountability This collection of volumes I-V (2000-2004) of the Journal of • risk and allegation based engagements Forensic Accounting is the • all source methods of corroboration perfect tool for all serious researchers and practitioners. • scientific valuation and risk measure- Contents may be searched by ment in complex environments key word, and handy links R.T. Edwards, Inc. from both issue Tables of . P O. Box 27388 • procedural responses to fraud risk Philadelphia, PA 19118 USA Contents as well as the cumulative Author/Title Phone + 215.233.5046 assessments Index are provided. • thinking forensically Requires Adobe® Acrobat Reader. www.rtedwards.com/journals/JFA/ 1-5 user site-license $519.00 Journal of Forensic Accounting AIMS & SCOPE SUBSCRIPTION INFORMATION The Journal of Forensic Accounting is an independ- The Journal of Forensic Accounting is published in ent international forum for publication of the models two semiannual issues per year of approximately 130 EDITOR-IN-CHIEF and methodologies of investigative and forensic pages each. D. Larry Crumbley Louisiana State University accounting. The focus of the journal is on the eviden- Journal of Forensic Accounting tiary nature of accounting data. Topics include eco- ISSN: 1524-5586 nomic fraud and forensic auditing; compliance, due ASSOCIATE EDITORS diligence, and risk assessment; detection of financial ❏ Archival CD ………. $ 519 Mark S. Beasley Volumes I-V (2000-2004) North Carolina State University statement misrepresentation and tax evasion; bank- Todd DeZoort ruptcy and valuation studies; GAAP, GAAS and SEC ❏ Volume VI* (2005) ………. $ 239 University of Alabama violations; non-standard entries, structured transac- ❏ Volume VII (2006) ………. $ 259 Tim Louwers tions, and earnings management (non-neutral finan- cial reporting); discovery, custody, analysis, and ❏ Volume VIII (2007) ………. $ 259 University of Richmond admissibility of economic evidence; fair presentation, ❏ Vols. VII & VIII Save! ………. $ 359 EDITORIAL BOARD disclosure transparency, and representational faith- *Volume VI includes both Special Supplements. M. Abdolmohammadi William M. Michaelson fulness; transaction tracing, reconstruction, and These books are also available separately: Bentley College Michaelson & Co. accountability; economic damage calculation; and C. Richard Baker Bonnie W. Morris ❏ Forensic Accounting in ………. $ 59 extended procedures within the statutory audit. All Matrimonial Divorce Adelphi University West Virginia University submitted articles are double-blind reviewed. Paul Barnes David Nolte ❏ Expert Witnessing in ………. $ 59 Nottingham Trent University Fulcrum Financial Inquiry LLP SELECTED HIGHLIGHTS (ABRIDGED) Forensic Accounting Richard A. Bernardi Joyce A. Ostrosky Roger Williams University lllinois State University Fair Presentation: An Assessment Framework Total _____ F.T. DeZoort and J.D. Stanley Cindy Durtschi Carl Pacini Utah State University Florida Gulf Coast University A Cognitive Approach to Fraud Detection Attn. Name _______________________________ Edmund D. Fenton Bonita K. Peterson S. Grazioli. K. Jamal and P.E. Johnson Firm Name _______________________________ Eastern Kentucky University Montana State University The Probative Value of Audit Evidence James C. Flagg Zabihollah Rezaee U. Gronewold Address _______________________________ Texas A&M University University of Memphis Unusual Patterns in Reported Earnings _______________________________ Ross Fuerman Dennis J. Rohan L. Guan, C.J. Skousen and T. Wetzel Suffolk University Rohan & Associates City _______________________________ Brian Patrick Green Marshall B. Romney Continuous Monitoring of Transactions State _______________________________ Univ. of Michigan - Dearborn Brigham Young University D.R. Hermanson, B. Moran, C.S. Rossie and D.T. Wolf Postal Code _______________________________ Dana R. Hermanson John T. Sennetti Earnings Management and Vendor Allowances Kennesaw State University Nova Southeastern University M.F. Massoud Country _______________________________ Lester E. Heitger J.T. Sweeney Discretionary Accounting Accruals Indiana University Washington State University S. Mitra and J. Rodrique Laurie S. Holtz Mark H. Taylor United States Dollar rates apply to all countries. All sub- Rachlin Cohen & Holtz Creighton University Monitoring Techniques for the Forensic Accountant scriptions are payable in advance and all rates include M.J. Nigrini postage. Subscriptions are entered on an annual basis Robert E. Holtfreter John M. Thornton Central Washington University Washington State University Accountants and Bankruptcy Fraud only. Institutional librarians may order through their pre- J. Edward Ketz Douglas E. Ziegenfuss C. Pacini ferred subscription agent or directly from the publisher. Pennsylvania State University Old Dominion University Accountants as Expert Witnesses Pennsylvania residents please add 6% sales tax on Réal Labelle Alan Zysman B.K. Peterson and D.R. Barnhill backissue and book portion of order. Checks should be HEC Montréal Zysman Forensic Accounting, Inc. made payable to R.T. Edwards, Inc. and mailed to: Quality Financial Reporting and its Relationship to Audit Quality via an Expanded Risk Model R.T. Edwards, Inc. W. Smieliauskas and K.C.K. Lam P.O. Box 27388 Forensic accounting is the application of a Philadelphia, PA 19118 specialized body of knowledge to the evidence of Collection and Control of Electronic Evidence economic transactions and reporting events, G.S. Smith For faster service, use your credit card (Visa or suitable to the purpose(s) of establishing Mastercard) and call: 215.233.5046. An Examination of Audit Responses to Fraud Risk accountability and/or valuation, often in a court M.H. Taylor, L.P. Fuller and B.M. Tuttle of law or administrative proceeding.
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