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Cited by 19Accounting and Financial ManagementAuditing, Earnings Management, GovernanceAccounting Theory and Financial Reporting

A synthesis of non-fraud forensic accounting research

DiGabriele, James A., Heitger, Lester E., Riley, Richard (Dick)·2020·Journal of Forensic Accounting Research
DOI 10.2308/jfar-19-034
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Abstract

We synthesize the academic literature and court rulings related to non-fraud forensic accounting topics to better understand the nature and extent of relevant works and to highlight areas where there is a need for future research. We concentrate on non-fraud forensic accounting issues relevant to academics and practitioners in several areas, including the forensic accountant as the expert witness, valuation, individual damages (sometimes referred to as forensic economics), and commercial damages: lost profits. We discuss prior research findings and court opinions related to the qualifications, work product, and communication skills required of forensic accountants to complete the work to a reasonable degree of scientific certainty. We close with a critical examination of how emerging technologies are likely to impact forensic accounting. JEL Classifications: G12; G14; G32; G34; G39.

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Authors
DiGabriele, J. A., Heitger, L. E., & Riley, R. (.
Affiliations
  • Montclair State University (US)
  • Missouri State University (US)
  • West Virginia University
ORCID
Venue
Journal of Forensic Accounting Research
Publisher
American Accounting Association
Published
2020-08-04
Volume
5
Issue
1
Pages
257-277
ISSN
2380-2138 (ISSN-L)
DOI
10.2308/jfar-19-034
OpenAlex
W3047007609
Cited by
18
References
36
Citations by year
2026: 3 · 2025: 2 · 2024: 3 · 2023: 6 · 2022: 1 · 2021: 2 · 2020: 1
FWCI
4.65
Type
journal article
Language
en
Open access
closed
Locations
Journal of Forensic Accounting Research (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
Keywords
expert witness qualifications, valuation, forensic economics, lost profits, judicial decisions

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