You are on page 1of 6

INFORMATION FOR AUTHORS

Journal of Forensic Accounting Research
Editorial Philosophy

The objectives of the Journal of Forensic Accounting (JFAR) are to promote excellence in the research, teaching,
and practice of forensic accounting, with a balance among basic research, practice, and education. In addition,
forensic accounting research is to be broadly conceived, and not limited to fraud research.

Appropriate topics for the journal include, but are not limited to:

• Behavior and judgment in forensic accounting
• Business valuation
• Computer forensic analysis
• Consumer frauds (online, other)
• Corruption (corporate, governmental, Foreign Corrupt Practices Act)
• Cross-cultural issues in fraud
• Data analytics
• Expert witness activities
• Ethics (judgment, behavior)
• Fraudulent financial reporting
• Fraudulent accounting research
• Governance and fraud
• Insurance recovery
• Internal controls/COSO/ERM
• Investment scams
• Litigation support/services
• Pattern recognition and anomaly detection
• Professional regulation and policy issues
• Psychology and social psychology of fraud
• Tax fraud (individual or corporate)
• Technology for detecting, investigating or committing fraud
• Theft of corporate assets (employees, managers, third parties)
JFAR does not publish material typically published in law reviews, concerning the interpretation of laws or court
cases.

Appropriate contributions will include scholarship of discovery, integration, application, and teaching, as follows:1
Appropriate methodologies for discovery-based research include, but are not limited to, laboratory studies, surveys,
theory-based analyses, case studies, critical analyses, and studies using archival data.
If the study is a replication or primarily reports nonsignificant results, the letter to the editor should so indicate.
Replications play a crucial role in the research process and are welcome. They would normally be published as a
“Research Note” which is substantially shorter than an original article and because it closely cites the original study.
Studies in which the hypothesized effects are not found (i.e., studies that have “nonsignificant” results) will be
considered if they have been rigorously conducted, are theoretically sound, and demonstrate high construct validity,
internal validity, and statistical power.

1
Boyer, E. L. 1990. Scholarship Reconsidered: Priorities of the Professoriate. Princeton, NJ: The Carnegie Foundation for the
Advancement of Teaching.

. Submission and Review Process Manuscripts should be submitted using the American Accounting Association’s online Allen Track submission and peer review system at: http://jfar. They must provide new insights into the literature that will facilitate further research or enhance the application of knowledge. Auditing: A Journal of Practice & Theory 16 (2): 52. reject.The payment form is available online at: http://aaahq... Format 1. M. funds is $75 payable online by credit card (VISA.67. or American Express only). University of Chicago Press). Another helpful guide to usage and style is The Elements of Style. and accepted articles will be published (posted online) as soon as possible after their acceptance. Manuscripts should be as concise as the subject and research method permit. bottom.allentrack. Mittermaier. Applied studies might bring to forensic accounting settings specific tools or techniques. .org/Research/AAA- Journals/Information-for-Authors/Journal-of-Forensic-Accounting-Research-Online-Submission-Payment. submissions normally will be blind reviewed by two qualified reviewers and a recommendation made by the responsible associate editor.allentrack. Single authors should not use the editorial “we”. J. 4.org. all authors’ names. the editor will accept. titles and affiliations. To ensure anonymous review. MasterCard. and sides.net/cgi-bin/main. If you are unable to pay by credit card or have any questions please contact the AAAMember ServicesTeam at (941) 921- 7747 or info@aaahq.S. Margins should be at least one inch from top. To promote anonymous review. normally with respect to the “appropriate topics” listed above. Revisions not resubmitted within 12 months from notification will be considered new submissions. White (Macmillan). except for indented quotations.000 words. and L. and any acknowledgments. authors should not identify themselves directly or indirectly in their papers or in experimental test instruments included with the submission. email addresses. 3. 2. A good example is Nigrini’s introduction of Benford’s Law as an analytical tool to detect fabricated financial numbers..plex. The site contains detailed instructions regarding the preparation of files for submission.2 The Journal of Forensic Accounting Research also will publish teaching cases that make a clear and significant contribution to the teaching of forensic accounting. Based on the reviewers’ comments and the associate editor’s recommendation. JFAR will follow the same guidelines and requirements for cases as Issues in Accounting Education (see http://www. MANUSCRIPT PREPARATION AND STYLE The American Accounting Association journals’ manuscript preparation guidelines follow The Chicago Manual of Style (15th ed. please note that the article title page (with author names) must be in a separate file from the manuscript text. Jr. B. generally not to exceed 7.net/AAA/Editorial_Policies/IACE.Appropriate integrative papers will provide syntheses of academic or practice literature in an area related to the topics such as the ones listed above. 5. by William Strunk. 2 Nigrini. A cover page should show the title of the paper. After screening by the editor and an associate editor for suitability. Spelling follows Webster’s Collegiate Dictionary. JFAR is an online journal. and E. All manuscripts should be in Microsoft® Word and formatted in 12-point font on 8 ½ x 11" paper and should be double-spaced. The use of Benford’s Law as an aid in analytical procedures. Submitted manuscripts must be original work not previously published and not under consideration at another publication outlet. or invite a revision. The nonrefundable submission fee in U. 1997.pdf).

should be serially numbered. The text of the paper should start with a section labeled “I. 8. Italic. Third-level headings should be flush left. and capitalized. Synopsis. 4. Tables and Figures The author should note the following general requirements: 1. bold. Percentages and Decimal Fractions: In nontechnical copy use the word percent in the text. 6. or Summary of 100–200 should be presented on a separate page immediately preceding the text. 6. except when used in tables and lists. A CENTERED. appendices and references. italic. 3 kilometers. and lowercase. or Summary. Headings may be numbered with Roman numerals but numbering is not required. The Abstract should concisely inform the reader of the manuscript’s topic. and its findings. Each table and figure (graphic) should appear on a separate page and should be placed at the end of the text. such as distances. Equations: Equations should be numbered in parentheses flush with the right-hand margin. FIRST-LEVEL HEADING A Flush Left. The titles and definitions should be sufficiently detailed to enable the reader to interpret the tables and figures without reference to the text. Source lines and notes should be included as necessary. Hyphens: Use a hyphen to join unit modifiers or to clarify usage. . the symbol % is used. A reference to each graphic should be made in the text. in tables and figures. bold. Subsections should not be numbered. Both the Abstract and the Introduction should be relatively nontechnical. methodology. 30 years. synopsis or summary must be followed by at least three keywords to assist in indexing the paper and identifying qualified reviewers. 7. should appear on the Abstract page. INTRODUCTION” or “INTRODUCTION” which provides more details about the paper’s purpose. Each should bear an Arabic number and a complete title indicating the exact contents of the table or figure. ALL CAPITALIZED. For example: a cross-sectional equation. Bold. All other numbers are expressed numerically. but neither the author’s name nor other identification designations. Fourth-level headings should be paragraph indent. Text starts … Pagination: All pages. statistical. and when used with mathematical. use “NA” capitalized with no slash between. and both uppercase and lowercase. Uppercase and Lowercase. The American Accounting Association encourages use of gender-neutral language in its publications. lowercase. For example: three days. 5. When information is not available. Synopsis. 3. The author should indicate where each graphic should be inserted in the text. its methods. For example: I. Third-Level Heading A paragraph indent. and findings. Figures must be prepared in a form suitable for printing. See Webster’s for correct usage. Graphics should be reasonably interpreted without reference to the text. Headings should be arranged so that major headings are centered. or technical units and quantities. Uppercase and Lowercase. Tables and figures should define each variable. Second-level headings should be flush left. Bold. Second-Level Heading A Flush Left. 7. weights and measures. motivation. Abstract/Synopsis/Summary An Abstract. fourth-level heading. The Keywords statement should appear immediately below the Abstract. bold. Numbers: Spell out numbers from one to ten. including tables. yet clear enough for an informed reader to understand the manuscript’s contribution. 2. The manuscript’s title. scientific. Experimental studies using human subjects should contain a footnote affirming that approval has been granted by the institution where the experiment took place. Major sections may be numbered in Roman numerals. BOLD. re-form. both uppercase and lowercase. bold. Keywords: The abstract.

Krull. including a comma before ‘‘and’’ (Dechow. legal treatises.. Authors should make an effort to include the relevant page numbers in the within-text citations. For resource materials that were only available online and are now no longer available. (Berry 2003). Erickson. 2. The role of information and opportunism in the choice of buyer-supplier relationships. 5.cfm?abstract_id=887512 CFO. Rajan.cfm/14082133/c_14082420?f=home_todayinfinance Charity Navigator. Hollingsworth. Neal. Kothari. Carcello. Sloan. and Sweeney 1995. (Cole and Yakushiji 1984.. (Dechow and Dichev 2002. and Moser 2005b). For repeated citations of works that have three or more authors. V. 2002b. Each entry should contain all information necessary for unambiguous identification of the published work. Available at: http://papers. .’’ or ‘‘pp. 2009. MO: AACSB. Dhaliwal. do not use ‘‘p. etc. Eligibility Procedures and Standards for Accreditation. The Treadway Commission 1987).cfo. 4. (Nelson 2003. 2003. (Scholes. b. Maydew.com. 2002b.charitynavigator. citations acceptable in law reviews should be used. six or more authors. use only the first author’s last name followed by “et al. in parentheses. two authors. CEO Compensation Study. is appended to the date in thewithin-text citations and in the ‘‘References’’ section. Citations to institutional works should use acronyms or short titles where practicable. Use the following formats (which follow The Chicago Manual of Style): 1. Rajan. 2013).ssrn. (July 22). 3. Dechow et al. Dechow. (2005) provide . Dechow.. St. it need not be repeated in the citation. Competing Corporate Governance Mechanisms. When the reference list contains two or more works by the same author (the only author or first of two or more authors) published in the same year. Reference List: Every manuscript must include a “References” section that contains only those works cited within the text. A. Organizations and Society 27 (3): 213–238. 2006. For example: one author. 3. and Earnings Management. For example: ‘‘Cohen et al. 2. Incentive issues in inter-firm relationships. Unless confusion would result. For example: (NCFFR. please include a “last accessed” date. In the text. 6.. C. Klein. 7.. Baiman and Rajan2002a.’’ before page numbers. 2005). Available at: http://www. Journal of Accounting Research 40 (2): 247–278. Titles of journals or newspapers should not be abbreviated. with two works by the same author(s). Accounting. J. Sloan. For two or more authors. Sample entries are as follows: Association to Advance Collegiate Schools of Business (AACSB). 41–42). separate authors with a comma. When the author’s name is mentioned in the text. Dhaliwal. If the paper refers to statutes. and M. (1998). Li. Cited works must correspond to the list of works listed in the ‘‘References’’ section. 1. Louis. 2012). or court cases. S.. (Dikolli et al. Available at: http://www. three to fiveauthors.pdf (last accessed September 15. and Watts (1998). more than one work cited. W. What to Do on the Way to CFO. Wolfson. R. DOCUMENTATION Citations: Within-text citations are made using an author-year format. 4. (Fehr and Schmidt 2003). Erickson. 2004c. and M. and A. Sweeney).’’ 6. S. P.com/article. 2002a.” (et is not followed by a period): first citation. Arrange citations in alphabetical order according to surname of the first author or the nameof the institution responsible for the published work. For example. and Shevlin 2008). 2010. (Johansson 2004a. 2004b. Date of publication follows the author’s (authors’) name(s). Baiman.. and Li 2005a. L. Baiman. 5. works are cited as follows: author’s last name and year. the suffix a.com/sol3/papers. without comma. Audit Committee Financial Expertise. For example. and T. M. Use the author’s initials instead of proper names. Levitt 1998). subsequent citations.org/__asset__/studies/2010_CEO_Compensation_Study_Revised_Final.

Available at: http://dx. and O. Review of Accounting Studies 8: 175–183. P. 2004. and K. Transparency and financing choices of family firms. GAO-06-361.: Cambridge University Press. E. eds. DC: NCFFR. Microsoft Corporation. The relation between earnings and cash flows. Bellevue. 2005. September 28. Cain. Fehr. 1998. NJ: Erlbaum Associates. E. Moser. competition.items/d06361. and I. New York. NY: Princeton University Press. Lys. The Accounting Review 77 (Supplement): 35–59. Nelson. Krull. Dividend taxes and implied cost of equity capital. DC: Government Printing Office. University of Chicago.. Medicine. 2005a. Y. S. The Sarbanes-Oxley Act and firms’ going-private decisions. CT: FASB. WA: Microsoft Corporation. Wothke. A theory of fairness. R. National Commission on Fraudulent Reporting (the Treadway Commission). The numbers game.. M.. A. Financial Accounting Standards Board (FASB). E. E. Accounting for Uncertainty in Income Taxes. and T. In Interaction and Nonlinear Effects in Structural Equation Modeling. MA: Houghton Mifflin. P. and W. Working paper. Washington.S. and X. A comparative review of interaction and nonlinear modeling.gov/new. The value of commitment with imperfect observability and private information. D. G.pdf Internal Revenue Service (IRS). RAND Journal of Economics (Winter) 30: 555–574. Levitt.. Easton. Schumacker. 1998. and R. I. A. Yakushiji. FASB Interpretation No. Moore. U. 2003.doi. Mahwah. M.K. Watts. A review of experimental and archival conflicts-of-interest research in auditing.. Microsoft 2004 Proxy Statement. Dechow. 1998. P. Dechow. Dey. H. and Interpretation of FASB Statement No. Loewenstein. Nelson. P.org/10. Wang. S. 1999. Bazerman. M. Relief from Joint and Several Liability on Joint Return. Dasgupta. The Sarbanes Oxley Act of 2002: Implications for Compensation Structure and Risk-Taking Incentives of CEOs. Dhaliwal. 1984. Loewenstein. Journal of Accounting Research 43: 675–708. T. Journal of Accounting and Economics (forthcoming). E. Accounting Horizons 17 (1): 91–104. Contemporary Accounting Research 22: 587–616. Groupthink: Psychological Studies of Policy Decisions and Fiascoes. Internal Revenue Code (IRC) Section 6015. Boston. 2003. Marcoulides. M. 2014. Cambridge. D.. edited by R. New York University. Dichev. Report of the National Commission on Fraudulent Financial Reporting. Discussion of: The predictive value of expenses excluded from pro forma earnings. G. 2006. W. Janis. R. 1995. In Advances in Behavioral Economics. Dhaliwal. Norwalk. Available at: http://www. MI: University of Michigan. Detecting earnings management. The American and Japanese Auto Industries in Transition. Li. and A. and Y.. Dechow. and cooperation. Sloan. Ann Arbor. A. D. Camerer. Engel. 109. Center for Law and Business. 48. The Accounting Review 70 (2): 193–225. Sweeney. edited by D. Speech delivered at New York University. and Public Policy. and Northwestern University. O. 2005. P. Cole. M. and G. U. 1–16. and W. Washington. R.and rules-based standards. R. E. Li. 1987. 2002. 2007. Schumacker. Behavioral evidence on the effects of principles. Senate. L.. W. Rigdon.. Government Accountability Office (GAO). Hayes.. Yu. G.Chen. Journal of Accounting and Economics 25: 133–168. edited by C. and T. L. Journal of Financial and Quantitative Analysis(forthcoming). Rabin. The quality of accruals and earnings: The role of accrual estimation errors.. . Schmidt.gao. D. 2002. L. Erickson. Law. Report to the Committee on Small Business and Entrepreneurship. 2003. M. Kothari.1017/S0022109014000313 Cohen. and M. 2006. A. and M. Maggi. 1982. 271–296. 2005b. Financial Accounting Series. In Conflicts of Interest: Challenges and Solutions in Business. Shareholder income taxes and the relation between earnings and returns.

Philadelphia. Footnotes: Footnotes are not to be used for documentation.g. Certification of Disclosure in Companies’ Quarterly and Annual Reports. 1997. Apple avoided taxes on overseas billions. S. D. and C. The Sarbanes-Oxley Act of 2002. Lessin 2013. Yadron. Companies profit on workers’ deaths through ‘‘dead peasants’’ insurance. U. (December 15): C10. July 27–31. 1983. Wall Street Journal (April 19): 1. WSJ.S. the applicant must notify the author(s) in writing of the intended use to be made of each reproduction.Available at: http://online.. authors are encouraged to make their data available for use by others in extending or replicating results reported in their articles. Linebaugh. Washington. 2002. Schutze. 34-46427. the copyright has been transferred to the American Accounting Association.. For permission to reproduce any of the contents of AAA journals for use in other than courses of instruction— e. Securities and Exchange Commission (SEC). Public Law 107-204 [H. POLICY ON REPRODUCTION An objective of Journal of Forensic Accounting Research to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting. POLICY ON DATA AVAILABILITY The AAA’s Executive Committee policy (originally adopted in 1989 and amended in 2009) is that the objective of the Association-wide journals (The Accounting Review. A level playing field. 2007. Permission is hereby granted to reproduce any of the contents of AAA journals for use in courses of instruction as long as the source and American Accounting Association copyright are indicated in any such reproductions. Wall Street Journal. The Effects of Subordinate’s Private Information and Participation on Budgetary Slack and Worker Satisfaction in a Simulated Production Setting.wsj. Release Nos. PA. Washington. applicants must seek permission to reproduce (for all purposes) directly from the author(s).com/ and click on the “Get Permissions” button for options and pricing. Wulf. Time Magazine (May 5): 79–80.Schultz.. Where the author(s) has (have) not transferred the copyright to the Association. Silverstein. Projections for efficient document clustering. Issues in Accounting Education) is to provide the widest possible dissemination of knowledge based on systematic scholarly inquiries into accounting as a field of professional research and educational activity. 2002. DC: SEC. K. and T. University of Pittsburgh. Accounting Horizons. inclusion in books of readings or in any other publications intended for general distribution— please contact Copyright Clearance Center at http://www. Footnotes should be inserted using the ‘‘footnote’’ or ‘‘endnote’’ feature of the word processing software which will automatically number the footnotes throughout the manuscript with superscript Arabic numerals. R. Doctoral dissertation. 33-8124. DC: Government Printing Office. E. House of Representatives. senate panel finds. 1997. Textual footnotes should be usedfor extensions and useful excursions of information that if included in the body of the text mightdisrupt its continuity.. 3763]. M. . Letters to the editor. In consideration for the grant of permission by the American Accounting Association in such instances. and J.online (May 20). Except as otherwise noted in articles. Francis. 2002. To fulfill this objective.com/news/articles/SB10001424127887324787004578495250424727708 Young. Proceedings of the 20th Annual International ACM SIGIR Conference on Research and Development in Information Retrieval.copyright. H.