The Journal of Forensic Accounting: Auditing, Fraud, & Risk (JFA) is dedicated to promoting excellence in forensic accounting. The journal is an independent international forum for the publication of research dealing with the models and methodologies of investigative and forensic accounting, seeking to establish a balance between theoretical and empirical studies, and striving to foster practitioner-academic dialogue and collaboration. Papers on fraud and forensic auditing; risk assessment; detection of financial statement fraud and tax evasion; bankruptcy and valuation studies; GAAS, GAAP and SEC violations; non-standard entries, structured transactions, earnings management, fair presentation and disclosure transparency; audit quality and evaluation; transaction reconstruction and accountability; litigation support and dispute avoidance; and the underground economy are solicited. In addition, papers on particular techniques and technologies, and preventative controls and improved standards are invited. Submitted research should be grounded in real-world business problems or litigation issues faced by practitioners and entity stakeholders.
The Journal of Forensic Accounting publishes "articles" of significant scholarly research (fully referenced and subject to a double-blind peer review process) and "columns" (less formal and subject only to an editorial review).
The worldwide audience includes academic researchers and educators specializing in forensic accounting, practicing forensic accountants, internal auditors, professional audit advisors, process security specialists, regulators and enforcement agents, and legal, tax, and insurance personnel.
JOURNAL OF FORENSIC ACCOUNTING
