James A. DiGabriele

Montclair State University

Professor of Accounting

Upper Montclair, NJ 07043

United States

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 5,910

SSRN RANKINGS

Top 5,910

in Total Papers Downloads

9,466

SSRN CITATIONS
Rank 28,820

SSRN RANKINGS

Top 28,820

in Total Papers Citations

8

CROSSREF CITATIONS

23

Scholarly Papers (36)

1.

Topics and Methods in Forensic Accounting Research

Accounting Research Journal, 28(1), 98-114.
Number of pages: 29 Posted: 27 Nov 2014 Last Revised: 14 Jun 2015
James A. DiGabriele and Wm. Dennis Huber
Montclair State University and Nova Southeastern University
Downloads 1,570 (14,779)
Citation 2

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Forensic accounting, research methods

2.

Research in Forensic Accounting - What Matters?

Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
Number of pages: 31 Posted: 21 Nov 2014
Wm. Dennis Huber and James A. DiGabriele
Nova Southeastern University and Montclair State University
Downloads 1,017 (28,378)
Citation 1

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Forensic accounting, research, investigative accounting, fraud, valuation

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forensic accountant, relevant skills, financial deception

4.

Implications of Regulatory Prescriptions & Audit Standards on the Evolution of Forensic Accounting in the Audit Process

Number of pages: 24 Posted: 16 Nov 2009
James A. DiGabriele
Montclair State University
Downloads 789 (40,322)
Citation 2

Abstract:

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Auditing, Forensic Accounting, Fraud

5.

An Empirical View of the Transparent Objectivity of Forensic Accounting Expert Witnesses

Number of pages: 25 Posted: 13 Jan 2010 Last Revised: 19 Jan 2010
James A. DiGabriele
Montclair State University
Downloads 658 (51,418)
Citation 3

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Forensic Accountant, Expert Witness

6.

Objectivity and Independence: The Dual Roles of External Auditors and Forensic Accountants

Journal of Forensic and Investigative Accounting, Volume 6 Issue 2 July - December 2014
Number of pages: 28 Posted: 12 Mar 2013 Last Revised: 16 Jun 2015
James A. DiGabriele and Marianne Ojo D Delaney PhD
Montclair State University and American Accounting Association
Downloads 632 (54,232)
Citation 1

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independence, objectivity, Sarbanes Oxley Act, FSMA section 166, ISA 610, Amended Rule 26 (Federal Rules of Civil Procedure Rule 26)

7.

Combining Elements of the Fraud Triangle and Professional Skepticism in the Valuation of Lost Profits

Number of pages: 12 Posted: 16 Nov 2009 Last Revised: 12 Jan 2010
James A. DiGabriele
Montclair State University
Downloads 500 (72,760)

Abstract:

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Fraud, Professional Skepticism, Lost Profits

8.

What Is the Purpose of Research in Forensic Accounting?

Journal of Theoretical Accounting Research, 11(1), 30-49, 2015
Number of pages: 20 Posted: 03 Jan 2016
Wm. Dennis Huber and James A. DiGabriele
Nova Southeastern University and Montclair State University
Downloads 332 (116,914)

Abstract:

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accounting, forensic accounting, research, social science, research methods

9.

Forensic Accounting in Matrimonial Divorce Engagements

Journal of Forensic Accounting- Special Supplement, Vol. 1, No. 1, 2009
Number of pages: 204 Posted: 07 Apr 2012
James A. DiGabriele
Montclair State University
Downloads 292 (134,049)

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forensic, accounting, divorce, engagements

10.

A Valuation Dilemma: Are S Corporations Worth More than Otherwise Identical C Corporations?

The Forensic Examiner, Vol. 12, No. 11 & 12, 2003
Number of pages: 22 Posted: 14 May 2006
James A. DiGabriele
Montclair State University
Downloads 252 (155,818)

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Tax-affecting, Income/Earnings Stream, Discounting

11.

The Expectation Differences Among Stakeholders in the Financial Valuation Fitness of Auditors

Number of pages: 33 Posted: 21 Feb 2016
James A. DiGabriele
Montclair State University
Downloads 251 (156,425)

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Valuation, Risk, Fair Value, Expectation Gap, Auditing

12.

Putting the E Back in P/E Ratios

The Valuation Examiner, pp. 24-27, December 2003
Number of pages: 4 Posted: 14 May 2006
James A. DiGabriele and Alan B Eisner
Montclair State University and Pace University
Downloads 224 (174,582)

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P/E Ratio's Pro Forma Earnings

13.

A Narrative Inquiry of the Inchoate Ethical Risks of Forensic Accounting Experts Under Amended Rule 26 Communications

Number of pages: 14 Posted: 14 Jan 2012 Last Revised: 15 Jan 2012
James A. DiGabriele
Montclair State University
Downloads 197 (196,714)
Citation 3

Abstract:

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forensic accounting, rule 26, expert, communication

14.

The Insignificance of Auditor Selection in the Valuation of Private Companies Within the Public Acquisition Market

Number of pages: 23 Posted: 25 Jan 2011
James A. DiGabriele
Montclair State University
Downloads 178 (215,186)

Abstract:

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Auditor, Valuation, Private Company

15.

Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction

Number of pages: 14 Posted: 23 Oct 2020 Last Revised: 06 Dec 2021
Wm. Dennis Huber and James A. DiGabriele
Nova Southeastern University and Montclair State University
Downloads 171 (222,678)

Abstract:

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fraud, fraud prediction, fraud models

16.

The Moderating Valuation Effects of the Organizational Form of Flow Through Entities

Number of pages: 23 Posted: 27 Dec 2009
James A. DiGabriele
Montclair State University
Downloads 166 (228,327)
Citation 1

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Privately Held Company, S Corporation, Tax Partnership, Valuation

17.

A Risk Assessment of Intangible Asset Valuation: The Post-Hoc Association Between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions

American Journal of Management Vol. 17(1) 2017
Number of pages: 13 Posted: 24 Oct 2017
Peter Lohrey, James A. DiGabriele and Joseph Nicholson
Montclair State University - Accounting, Law & Taxation, Montclair State University and Montclair State University - Economics and Finance
Downloads 154 (243,151)

Abstract:

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Risk, Valuation, Intangible, SFAS 141

18.

Application of the Before-and-After Method Which Combines the Classic Elements of Fraud Examination and Forensic Skepticism in the Valuation of Commercial Damages

Business Journal for Entrepreneurs, Issue 4, 2014
Number of pages: 11 Posted: 21 Dec 2014
Peter Lohrey and James A. DiGabriele
Montclair State University - Accounting, Law & Taxation and Montclair State University
Downloads 147 (252,553)

Abstract:

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valuation, forensic accounting, damages

19.

The Sarbanes-Oxley Act and the Private Company Discount: An Empirical Investigation

Number of pages: 30 Posted: 16 Nov 2009
James A. DiGabriele
Montclair State University
Downloads 133 (273,368)
Citation 1

Abstract:

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Sarbanes-Oxley Act of 2002, Private Companies, Valuation

20.

Perceived Conflicts in Peer Reviewed Accounting Research

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Number of pages: 24 Posted: 06 Apr 2014
James A. DiGabriele
Montclair State University
Downloads 119 (296,677)

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Conflicts, Ethics, Research, Affiliation

Downloads 110 (315,418)
Citation 1

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S Corporations, Private Company, C Corporations, Valuation

The Moderating Effects of Acquisition Premiums in Private Corporations: An Empirical Investigation of Relative S Corporation and C Corporation Valuations

Accounting Horizons, December 2008
Posted: 30 May 2007 Last Revised: 13 Nov 2009
James A. DiGabriele
Montclair State University

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S Corporations, Private Company, C Corporations, Valuation

22.
Downloads 99 (336,504)
Citation 4

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Matrimonial, Valuation, Court Preferences

23.
Downloads 89 (359,983)

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Valuation, Courts, Forensic Accounting, Tax

24.

Fact or Fiction: Do Gender Preferences Exist in Matrimonial Dissolution Cases Involving the Valuation of Closely Held Companies?

FORENSIC ACCOUNTING IN MATRIMONIAL DIVORCE, James. A. DiGabriele, ed., RT Edwards, 2005
Number of pages: 21 Posted: 01 Jun 2006
James A. DiGabriele and Gabriela V. Simoes
Montclair State University and DiGabriele, McNulty & Co, LLC
Downloads 88 (362,553)

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25.

A Teaching Case on Financial Mediation for the Forensic Accountant

Journal of Forensic Studies in Accounting and Business, Summer 2010
Number of pages: 8 Posted: 28 Jan 2015
James A. DiGabriele
Montclair State University
Downloads 86 (367,718)

Abstract:

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Forensic Accounting, Marital Lifestyle Analysis, Expert Bias, Professional Objectivity

26.

Gender Choices, Business Valuation, & State Specific Variables in the Division of Marital Assets

Number of pages: 18 Posted: 06 Jun 2009
James A. DiGabriele
Montclair State University
Downloads 81 (381,128)
Citation 1

Abstract:

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gender, business valuation, marital

27.

Breaking Up Marital Assets: 'A Balance Sheet Act'

Number of pages: 7 Posted: 28 Jan 2015
James A. DiGabriele
Montclair State University
Downloads 71 (410,543)

Abstract:

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marital assets, marital property, valuation, forensic accounting

28.

Corporate Governance and Disclosure – Purpose, Scope, and Limitations

International Journal of Disclosure and Governance, 18(2), 153-160.
Number of pages: 21 Posted: 22 Jan 2021 Last Revised: 10 May 2021
Wm. Dennis Huber and James A. DiGabriele
Nova Southeastern University and Montclair State University
Downloads 54 (470,124)

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Corporate governance, disclosure, corporate democracy, director primacy, shareowner primacy

29.

Evidentiary Reliability, Valuation Standards, and Rules of Thumb

Number of pages: 5 Posted: 28 Jan 2015
James A. DiGabriele
Montclair State University
Downloads 49 (490,381)
Citation 3

Abstract:

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valuation, evidence forensic accounting, rules of thumb

30.

An Empirical Walk Down Valuation Way: Are the Valuation Methods of Closely Held Companies Chosen by the Courts a Function of the Type of Case and Level of Court?

Journal of Legal Economics, Vol. 13, No. 3, 2006
Number of pages: 34 Posted: 11 May 2013
James A. DiGabriele
Montclair State University
Downloads 45 (507,867)

Abstract:

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valuation, closely held companies

31.

Accounting Research Productivity Benchmarks: Who Uses Them?

Journal of Theoretical Accounting Research. 13(1), 24-75.
Number of pages: 51 Posted: 21 Aug 2017 Last Revised: 18 Jan 2018
Wm. Dennis Huber and James A. DiGabriele
Nova Southeastern University and Montclair State University
Downloads 40 (531,134)

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Accounting research productivity, benchmarks

32.

Do Court Preferences for Valuation Approaches of Closely Held Companies Vary by Industry?

Journal of Business Valuation and Economic Loss Analysis, Volume 2, Issue 1, 2007
Number of pages: 22 Posted: 28 Jan 2015
James A. DiGabriele
Montclair State University
Downloads 27 (602,704)
Citation 2

Abstract:

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valuation, forensic accounting, private companies

33.

The Efficiency Wage Hypothesis and the Role of Corporate Governance in Firm Performance (Presentation Slides)

Paper Presented at the 2017 American Accounting Association
Number of pages: 18 Posted: 13 Mar 2018
James A. DiGabriele and Marianne Ojo D Delaney PhD
Montclair State University and American Accounting Association
Downloads 16 (679,777)

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efficiency wage hypothesis, pro cyclicality, financial cycles, firm performance, corporate governance

34.

Chameleons in the Midst of Hawks: The Real Meaning to Be Attributed to the Definition of Fraud (Presentation Slides)

Paper Presented at the 2017 American Accounting Association
Number of pages: 20 Posted: 13 Mar 2018
James A. DiGabriele and Marianne Ojo D Delaney PhD
Montclair State University and American Accounting Association
Downloads 13 (702,865)

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digital economy, fraud and error detection, forensic accounting, privacy protection

35.

Aggressive Tax Planning Schemes: Detection Strategies and Emerging Research Areas and Roles (Presentation Slides)

Uncertainties and Risk Assessment in Trade Relations: Emerging Research Areas and Opportunities, 2017
Posted: 11 Feb 2017 Last Revised: 29 Nov 2017
Marianne Ojo D Delaney PhD and James A. DiGabriele
American Accounting Association and Montclair State University

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financial instruments, corporate reorganizations, aggressive tax planning schemes, intra group transactions, audits, investigations, disclosure requirements

36.

Achieving Amicable Settlements and Possible Reconciliations: The Role of Forensic Accountants in Equitable Distributions

Achieving Amicable Settlements and Possible Reconciliations: The Role of Forensic Accountants in Equitable Distributions, J. DiGabriele, M. Ojo, Amazon Books, Kindle Publishing April 2014
Posted: 02 Jul 2013 Last Revised: 29 Nov 2017
James A. DiGabriele and Marianne Ojo D Delaney PhD
Montclair State University and American Accounting Association

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equitable distribution, marital reconciliation, forensic accounting, valuations

Other Papers (1)

Total Downloads: 24
1.

Teaching Notes: A Teaching Case on Financial Mediation for the Forensic Accountant

Journal of Forensic Studies in Accounting and Business, Summer 2010
Number of pages: 4 Posted: 28 Jan 2015
James A. DiGabriele
Montclair State University
Downloads 24

Abstract:

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Forensic Accounting; Marital Lifestyle Analysis; Expert Bias; Professional Objectivity