Research in Forensic Accounting - What Matters?

Journal of Theoretical Accounting Research, 10(1), 40-70, 2014

31 Pages Posted: 21 Nov 2014

See all articles by Wm. Dennis Huber

Wm. Dennis Huber

Nova Southeastern University

James A. DiGabriele

Montclair State University

Date Written: March 28, 2014

Abstract

The purpose of this paper is to build on and expand Stone and Miller's (2013) (henceforth, Stone and Miller) propositions concerning "what matters" in forensic accounting research. Forensic accounting research that matters is a function of the purpose(s) of forensic accounting research. Stone and Miller's work serves as a prelude for more mature forensic accounting research, a starting point for a debate about what constitutes forensic accounting research that matters. We critique their work and extend the debate by further developing their propositions.

Keywords: Forensic accounting, research, investigative accounting, fraud, valuation

JEL Classification: M39, M40, M41

Suggested Citation

Huber, Wm. Dennis and DiGabriele, James A., Research in Forensic Accounting - What Matters? (March 28, 2014). Journal of Theoretical Accounting Research, 10(1), 40-70, 2014, Available at SSRN: https://ssrn.com/abstract=2417402

Wm. Dennis Huber (Contact Author)

Nova Southeastern University ( email )

Ft. Lauderdale, FL 33314
United States
9542625112 (Phone)

James A. DiGabriele

Montclair State University ( email )

Upper Montclair, NJ 07043
United States
973 655 7288 (Phone)

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