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Journal of Forensics & Investigative Accounting—Third Quarter 2015



The Journal of Forensics & Investigative Accounting (JFIA), a free access journal, is making a significant leap by affiliating with the NACVA beginning with the July-December 2015 issue. This latest issue with eleven articles and thirteen book reviews can be found at http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/Articles/final%20r/v7n22.html.

There have been a total of seventeen issues published by editor D. Larry Crumbley, Emeritus Professor at Louisiana State University. The associate editor is Christine Cheng. Each issue generally has ten to twelve academic and practical articles twice a year. Occasionally there is a special issue.

Two professors in this issue provide insights into the use of special masters in seventy-nine federal tax cases. Two other researchers introduce risk-based capital analyses as a new methodology for forensic accountants to consider when hired in punitive damages cases. Another professor discusses methods to audit for bribes, emphasizing forensic accounting procedures specifically designed to detect illegal payments. Four other researchers develop a framework comprised of four broad factors, and elements within the factors, that can affect auditors’ ability to detect fraudulent financial reporting.

The editors encourage members of NACVA to submit practical articles, especially ones dealing with valuation topics, to Larry Crumbley, Department of Accounting, Louisiana State University, 2836 BEC, Baton Rouge, LA 70803, dcrumbl@lsu.edu.