IFP Recent Studies
Research studies 2009:
The IFP recently awarded grants to the following research projects:
An Empirical Study of Email/Instant Messages as a Form of Audit Evidence in Fraud Investigations
Dr. Tommie Singleton, Director of Forensic Accounting Program, University of Alabama - Birmingham
Dr. Gary Warner, Director of Research in Computer Forensics, University of Alabama - Birmingham
Business Case for Investing in Anti-Fraud Programs and Controls ("ROI of Fraud Prevention Activities")
Dr. Joseph Koletar, Risk Mitigation Associates
Dr. Robert Kolb, Loyola University of Chicago
Dr. Sri Ramamoorti, Chicago, IL
Quantifying Intuitions about Risk: Comparing Partners Perceived as "Risky" and "Non-risky"
Dr. Greg Trompeter, Dixon School of Accounting, University of Central Florida
Dr. Anne Norris, College of Nursing, University of Central Florida
Examining the Association between Psychological Measures and Risk of Fraud
Dr. Greg Trompeter, Dixon School of Accounting, University of Central Florida
Dr. Anne Norris, College of Nursing, University of Central Florida
Best Practices in On-Boarding New Accounts for Financial Institutions – Preventing Identity Fraud and Money Laundering
Michael C. Smith, CFE, Lexis Nexis
Kim Little, Authentication Solutions, Lexis Nexis
Dr. Timothy Pearson, West Virginia University
Research studies 2008:
The IFP commissioned five research monographs (white papers) to address the following questions and issues:
- What do we currently know about the topical area?
- What research has been done?
- What are the lessons that we have learned?
- What don't we know and what are we missing?
- What additional resources are needed to do research on the topical area (additional theory, data, subjects, research methodology, etc.)?
The topical areas and authors include:
- Fraudulent Financial Reporting: How Do We Close the Knowledge Gap? - Joseph Carcello (University of Tennessee / COSO) and Dana Hermanson (Kennesaw State University / COSO)
To download the full white paper, please click here. - The Legal Environment and White Collar Crime / Forensic Accounting - John Gill, J.D., CFE (Vice President - Education, ACFE) and Mark Scott, J.D., CFE (Legal Writer and Editor, ACFE)
To download the full white paper, please click here. - Bringing Freud to Fraud - Sridhar Ramamoorti, Ph.D., CFE, CPA (Principal, Infogix Advisory Services, Infogix, Inc.), Daven Morrison, MD (Principal, Morrison Associates) and Joseph W. Koletar, DPA, CFE (FBI (Retired); Forensics Consultant)
To download the full white paper, please click here. - Fraud and Forensic Accounting In a Digital Environment - Conan Albrecht (Brigham Young University)
To download the full white paper, please click here. - Asset Misappropriation - Chad Albrecht (Utah State), Mary-Jo Kranacher (Editor-in-Chief, CPA Journal and York College) and Steve Albrecht (Brigham Young University)
To download the full white paper, please click here.
Research studies 2006:
- Assessing the Role of Control Overrides in Financial Statement Fraud
Study conducted by Dr. Robert Tillman and Michael Indergaard.
To download the full study, please click here. - Assessing How Identity Theives Obtain Identities for Exploitation
Study conducted by Dr. William Kresse with extensive assistance from the Chicago Police Department.
To download the full study, please click here. - Assessing How Procurement Fraud Suborns Officials
Study conducted by Dr. Nikos Passas
To download the full study, please click here.