IFP Recent Studies

Research Studies - November 2012 (All In progress)

Funded Research

Hindsight Bias and Professional Skepticism: Does the End Justify the Means?, Joe Brazel and Tammie Schaefer (NC State)

Why An Auditor Might “Monkey Around” with Audit Documentation: An Experimental Investigation of How a Blind Spot Could Lead Individual Auditors to Unknowingly Violate Firm Policy, Michele L. Frank (University of Pittsburgh)

Litigation Releases Database

An Investigation of the Association between Auditor tenure and Fraud, M.J. Abdolmohammadi (Bentley), William Read (Bentley), and K.N. Asare (Bryant)

ACFE Reports to the Nation(s) Database

Understanding Differences Between Accidental Fraudsters and Predators, Dana Hermanson, Scot Justice, Sri Ramamoorti, (All from Kennesaw State) and Richard Riley (West Virginia)

An Examination of Whistle-Blowing in Fraudulent Organizations, Chad Albrecht and Chris Skousen (Utah State)

Research Studies 2012 (all in progress):

Funded Research

Nature vs. Nurture: The Genetic Basis of Fraud Victimization, Tingting (Rachel) Chung (Carlow), Dennis Galletta (University of Pittsburgh)

Survey of Fraud Examination and Forensic Accounting Programs, Dr. Graham Peace (WVU) / Dr. Richard Riley (Advisory Participant Only, WVU)

Litigation Releases Database – On Hold

An Investigation of the Relationship between Corporate Credit Ratings and Fraudulent Financial Reporting, M.J. Abdolmohammadi (Bentley), William Read (Bentley), and K.N. Asare (Bryant)

Fraud and Audit Opinion Modifications. Investigation of fraud characteristics, resulting opinion modifications, and subsequent auditor punishments, Erin Burrell Nickell and Jared Eutsler (both at University of Central Florida)

ACFE Reports to the Nation(s) Database

An Examination of Fraudulent Financial Reporting: ACFE Reports to the Nation(s) and COSO, Fleming, Phipps, Riley (all from WVU), Kranacher (CUNY-York College)

Research Studies 2011:

An Experimental Study of Fraudulent Behavior, Michèle Belot, Marina Schröder (In-Progress)

Assessing Fraud Risk from Self-Regulatory Organization Disclosures, William Gerken (Auburn) and Stephen G. Dimmock (Nanyang Business School at Nanyang Technological University in Singapore) (Completed)

Executives’ “Off-The-Job” Behavior, Corporate Culture, and Financial Reporting Risk, Robert Davidson (Georgetown), Aiyesha Dey (University of Minnesota), Abbie Smith (Completed)

Research Studies 2010:

Financial & Non-Financial Inconsistencies/Audit Quality, Joe Brazel and Don Pagach (both at North Carolina State University

Fraud Response & Litigation Readiness, Patricia Johnson, Canisus College and Linda Volonino (consultant)

Motivation of Fraudsters in Local Government, Tammy Wolter, WSCS Consulting and Robert Smith (Did not complete.)

Small Business Fraud Awareness, Prevention and Detection, Val Trott Williams and Robert Kollar (both at Duquesne University)

Research Studies 2009:

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:

  1. 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.

  2. 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.

  3. 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.

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

    To download the full white paper, please click here.

  5. 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: