Call for Papers

Special Topic of Journal of Forensic Accounting Research
Non-Fraud Research in Forensic Accounting

The Journal of Forensic Accounting Research (JFAR) promotes 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. In 2020, JFAR will publish a special interest forum titled “Non-Fraud Research in Forensic Accounting.” The editors invite submissions of original unpublished work for this special interest forum.
The focus of this topic is on the investigation and litigation services of non-fraud fields of forensic accounting education, practice, and research. In December, the American Institute of Certified Public Accountants (AICPA) published its proposed new “Statement on Standards for Forensic Services No. 1” (SSFS 1), which provides guidelines for those that perform forensic accounting services.  SSFS 1 classifies forensic accounting engagements into “investigation” or “litigation” services. The investigation engagements are services performed to reach a conclusion regarding concerns of wrongdoing in which the forensic accountants perform necessary procedures to collect, analyze, evaluate, or interpret evidence on the merits of the concerns. The litigation engagements are actual or potential litigation services performed in connection with the resolution of disputes between parties in which the engagement does not need to be formal and may include an alternative dispute resolution forum.
Submissions should be original research that examines the non-fraud aspects of forensic practice. The submitted manuscripts for this topic are expected to address, but are not limited to, the following topics of interest:

  • Litigation consulting
  • The Forensic Accountant as an Expert Witness: Behavior, Skills, Credentials
  • Private company valuation in matrimonial litigation, shareholder/partner disputes, estate/gift taxation, bankruptcy, judicial valuation, discounts for lack of marketability, discounts for lack of control and other related areas.
  • Business Valuation Reporting
  • Individual Damages: Personal injury, wrongful death, employment law, elements of Damages: expected earnings and earnings capacity, work/life expectancy, personal consumption, household services
  • Commercial Damages and Civil Litigation (e.g., lost profits, business interruption)
  • Models for projecting Sales. The sales projection method compares projected revenue before the harmful event to actual revenue after the harmful event.
  • Models for avoided costs (sometimes referred to as incremental expenses or non-continuing expenses)
  • Risk assessment of the impact of industry and economic outlook
  • Statistical methods for meeting reasonable certainty “but for”
  • Ethical and legal environment of a forensic accountant
  • Bankruptcy, insolvency and reorganization in financial litigation
  • Asset distribution in matrimonial litigation, property division, active v. passive appreciation
  • Standards Applicable for Report Writing, Federal rule 26(a) 2B and States
  • Professional theory, concepts, definitions, processes and considerations for expert witnesses in a variety of litigation environments (e.g., economic reality, developing strategies for case litigation, required evidence)
  • Matrimonial disputes
  • Diminution of value
  • Mitigation of losses, costs, lost profits, diminution of value, etc.
  • Any relevant issue to financial litigation/financial forensics

Key Words and Areas of Interest

  • Forensic Accounting
  • Litigation Consulting
  • Expert Witnessing
  • Business Valuation
  • Economic (Individual) Damages from personal injury, wrongful death and wrongful termination/employment
  • Commercial Damages from lost profits/business interruption and breach of contract
  • Fair Value Estimation in financial litigation and financial forensics.

Note: The topic editors presented a session on this topic at the AAA Annual Meeting in Washington, DC in August 2018. A copy of the slide deck is available by clicking here.
Manuscript Idea and Document Mentorship
As part of the manuscript and acceptance process, topic editors offer manuscript mentorship. The mentorship will proceed in multiple phases:
Phase 1 – The Idea Stage: Interested author(s) can submit a two-page idea proposal document addressing the following key issues:
(1) The research/practice problem (question or concern) and how your research addresses the problem;
(2) A brief research literature review for the topic under consideration - how does your proposed work fit into the stream of existing research;
(3) A brief description of the research methodology, the statistical model and key variables;
(4) A brief description of the data, data source and how the data will be examined;
(5) *Why the research question is important to practicing professionals and the academy – how the research aligns with the goals of JFAR; How will the results of the research benefit practicing professionals and the academy. *
Submit proposals by email to the guest editors. The editors will provide feedback related to quality and potential contribution of the proposed idea as well as key areas to address as the author(s) execute the research. Submissions greater than two pages will be rejected.
Phase 2 – The Operational Phase: Assuming that the researchers received positive feedback in phase 1, the authors should submit a 10-page proposal update/preliminary findings document. The document should address the following key issues:

  • Update the Phase 1 – The Idea Stage 2-page idea proposal document;
  • Expand the literature review and include the research question(s) and or the hypotheses (2-3 pages);
  • Expand the research methodology (1 page);
  • Describe the preliminary findings (4 pages with 2 or 3 small tables).

Note: if an experiment, the experimental design, protocols, etc. should be attached as an addendum to the 10 pages.
Submit proposals by email to the guest editors. The editors will provide feedback related to quality and potential contribution of the proposed idea as well as key areas to address as the author(s) continue to execute the research. Submissions greater than 10 pages (plus experimental materials addendum) will be rejected.
Phase 3 – Manuscript submission through American Accounting Association: JFAR. Assuming positive feedback at both phase 1 and phase 2, and the research team adequately and appropriately responded to feedback at phases 1 and 2, the manuscript should be “fast-tracked” through the review process and the probability of acceptance should be high. Any rejection at this stage would be associated with research execution and/or failure to appropriately and adequately address feedback in phases 1 or 2; no research manuscript would be rejected due to lack of contribution.
Manuscript Submission Information
We will entertain papers using a variety of methodologies that appropriately address the theme of the forum. Authors may consider previously published research in the JFAR as a possible direction for their work. Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers).  Each submission for this special interest forum will go through the normal review process for the JFAR and should conform to the appropriate style and submission guidelines that can be found at the Journal of Forensic Accounting Research page. Submissions are due by December 21, 2019. Please clearly state that your submission is for consideration for publication in the Non Fraud special interest forum.
If you have any questions, please contact the co-editors of the special interest forum: James DiGabriele, Les Heitger,, and Richard Riley,, or the JFAR editorial office at

Call for Papers: Call for Papers_July 8 2020 (1).pdf
Whistleblowing and Forensic Accounting
The COVID-19 Pandemic and Forensic Accounting
Diversity, Equity, Inclusion (DEI), and Justice in Forensic Accounting
Behavioral Aspects of Forensic Accounting
Digital forensics
Fraud Research in Forensic Accounting


The Forensic Accounting Section seeks award nominations for the best research paper, the best teaching innovation, and the best dissertation paper dealing with forensic accounting, to be presented at the AAA Annual meeting. Each award has a prize of $1,000. For coauthored work, the cash prize will be divided among the authors.

  1. Best Research Paper Award in forensic accounting. Papers published within the last three years are preferred, although exceptional working papers and papers published less recently may be considered. Criteria upon which nominations will be judged include but are not limited to:
    • Originality;
    • Empirical, experimental or methodological design;
    • Contribution to the body of knowledge;
    • Potential impact on practice.
  1. The Best Teaching Innovation Award pertains to a course in forensic accounting. Preference is given to teaching innovations that have been published or that have other external evidence of quality to help the committee evaluate the contribution. The teaching innovation might include, but is not limited to:
    • The development of a new framework or paradigm;
    • The development of a creative learning technique or methodology;
    • The use of original cases or other course materials designed by the instructor;
    • The integration of ethics or communications skills into forensic accounting courses.
  1. The Dissertation Paper Award is given to the author of a dissertation related to forensic accounting that was completed within the last three years. Candidates must submit a working paper from the dissertation. Criteria for the best dissertation include:
    • Originality;
    • Empirical, experimental or methodological design;
    • Contribution to the literature;
    • Impact on practice.

Please send nominations for these awards to Diane Matson, chair of the Awards Committee, by Sunday, March 1, 2020 at Electronic submission is required.

President's Letter

Dear Colleagues:

As we celebrate the successful completion of another academic year and we get ready to kick off a new year perhaps with the help of our annual American Accounting Association Convection in NYC in August, it is a good time to appreciate what we have accomplished this year.

Forensic Accounting Section 2016 Midyear Meeting I am very pleased to report that this year’s Midyear Meeting was held at the Crowne Plaza Hotel in Charlotte, North Carolina March 4-5, 2016. With 128 attendees, it was the largest and most successful FA Section midyear meeting to date.

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Midyear Meeting

2021 Forensic Accounting Section Research Conference. March 4-5, 2021.


We are happy to announce our in-person conference will now transfer to a virtual setting while also preserving the key elements of our traditional program. The conference will consist of keynote speakers, concurrent sessions dealing with a wide variety of fraud examination and forensic accounting topics, including whistleblowing, panel discussions, case work, and other scholarly activity.

Join Forensic Accounting

Discover why the FAS Section is one of the AAA's fastest growing sections.

Forensic accounting touches all areas of the AAA: financial, behavioral, taxation, auditing, not-for-profit, information systems, international accounting, and management accounting. The Forensic Accounting Section (FAS) enables members to share classroom best practices and provides a linkage between the classroom and practitioners in an inclusive environment.

You are encouraged to join FAS today. If you are not an AAA member, you may join the AAA and FAS online. If you are an AAA member but would like to join the FAS Section, you may download a section member application and either fax, mail, or email it to:

American Accounting Association
9009 Town Center Parkway
Lakewood Ranch, FL 34202
Fax: (941)-923-4093


Journal of Forensic Accounting Research

The Journal of Forensic Accounting Research is the new journal of the Forensic Accounting Section.

Click here for more information...

Deloitte Foundation

Forensic Accounting Case Study Series

Matt Sherman, senior consultant, Deloitte Advisory, presented a session entitled, “Effective Learning Through Cases: Examples from the Deloitte Foundation Forensic Accounting Case Study Series”. Learn more about the Deloitte Foundation sponsored forensic accounting cases. Learn more about the AAA Forensic Accounting Conference

Editor's Message

JFAR Editor’s Message

As the incoming editor of the Journal of Forensic Accounting Research (JFAR), I take this opportunity to wish you a happy, healthy, safe and prosperous New Year! First and foremost, I would like to thank Professor Charles Bailey for getting JFAR started and maintaining its good quality. My sincere gratitude is to the Forensic Accounting Section (FAS) of the AAA for reposing confidence in my scholarly abilities to serve as JFAR Editor.

As part of my priority tasks when taking on the JFAR helm, I am planning to continue prior efforts to expand the Journal’s scope while simultaneously improving the quality and enhancing the quantity of submissions. I know this is a tall order and therefore, I am looking for the collective support of the AAA Forensic Accounting Section in achieving this desirable outcome.

I expect to be in St. Louis for the 2019 Forensic Accounting Section Research Conference from March 1-2 and will seek your advice in developing an effective strategic plan for advancing and sustaining JFAR.
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