IFP Recent Studies

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:

  1. Financial Statement Fraud - Joseph Carcello (University of Tennessee / COSO) and Dana Hermanson (Kennesaw State University / COSO)


  2. The Legal Environment and White Collar Crime / Forensic Accounting - John Gill (Vice President - Education, ACFE)


  3. White Collar Crime and Psychology, Sociology and Criminology - Sri Ramamoorti and Daven Morrison (Board of the Chicago-based Information Integrity Coalition (IIC))


  4. Fraud and Forensic Accounting In a Digital Environment - Conan Albrecht (Brigham Young University)


  5. Asset Misappropriation: Ethical and International Perspectives - Chad Albrecht (Utah State), Mary-Jo Kranacher (Editor-in-Chief, CPA Journal and York College) and Steve Albrecht (Brigham Young University)


Research Studies 2007:

No new studies at this time

Research studies 2006: