2025 Forensic Accounting Research Conference 15th Anniversary
Accounting- 3.0 CH
Presenters:
James DiGabriele, Montclair State University
Les Heitger, Missouri State University
Richard Riley, West Virginia University
Debra Sinclair, University of Southern Florida
Description: The workshop delves into the basic skills and procedures required to act as an expert witness in legal cases, particularly focusing on calculating financial damages, assessing business valuations, and navigating other complex financial situations that may arise in litigation, including understanding the legal framework surrounding expert testimony and how to effectively present findings in court. Emphasis will be placed on ethical considerations and professional standards for expert witnesses, understanding the legal process and roles within litigation, and the relevance of expert reports as evidence in court.
Information Technology - 1.2 CH
"The Future of Fraud Prevention: Leveraging AI and Emerging Technologies"
Concurrent Sessions
1.01: Fraud and Anti-Bribery Deterrence Mechanisms
Accounting - 1.8 CH
Moderator: Salem Boumediene, University of Illinois-Springfield
An Examination of Anti-Bribery Management Systems Certification: A Global Perspective
Daniel Hsiao, Texas A&M University–Commerce
Yu-Ho Chi, The University of Tennessee at Martin
Empowering Future Accountants: Digital Financial Literacy and Online Payment Fraud Prevention
Among College Students
Yueqi Li, University at Albany, SUNY
ESG Fraud Risks: An Agenda for Research
Sridhar Ramamoorti, University of Dayton
Curtis Farnsel, University of Dayton
Bradley Preber, Grant Thornton
Neelakantan Venkatachalam, Arcelor Mittal
The Effect of Expert Witness’s Credentials on Jurors’ Perceived Credibility of Expert Witness’s Testimony
Alyssa Ong, Pepperdine University
Chih-Chen Lee, Northern Illinois University
Debra Sinclair, University of South Florida–St. Petersburg
Concurrent Sessions
2.01 Fraud and Forensic Teaching Cases
Accounting - 1.8 CH
Moderator: Megan Hiner, Florida Atlantic University - Boca Raton
Austal: The Downside of Stock Compensation
Alyssa Ong, Pepperdine University
Andrea Scheetz, Georgia Southern University
Fraud, Waste, and Accountability in Government Fund Accounting: Case Study Approach to Wicked Problems
Joseph Foy, CUNY School of Professional Studies
Calvester Legister, John Jay College of Criminal Justice–CUNY
Vijay Sampath, Fairleigh Dickinson University
Camila Foy, University of South Florida
Life with CIGIE—Opportunities within the OIG
Marie Rice, Siena College
2.02 Technology in the Classroom
Accounting - 1.8 CH
Moderator: Erlina Papakroni, Rowan University
The FTX Collapse: A Lesson in Conflicts of Interest
Marie Rice, Siena College
Using Artificial Intelligence / Machine Learning Efficiently to Detect Fraud in Structured Transactions: A BPMN Case Analysis
Carmine Nogara, Fairleigh Dickinson University
Vijay Sampath, Fairleigh Dickinson University
Scott McGregor, Fairleigh Dickinson University
The Case of the Vanishing Laptops: A Fraud Investigation Using Data Analytics
Chih-Chen Lee, Northern Illinois University
Cliff Nuxoll, OMRON Management Center of America, Inc.
Amanda Remo, Western Michigan University
Information Technology, Creativity, and Pricing: Evidence from the Non-Fungible Token (NFT) Market
Sung-Yuan Cheng, University of Kentucky
Accounting - 1.2 CH
"Rocky Road of the Forensic and Investigative Accounting Section: Looking Back as We Move Forward"
Concurrent Sessions
3.01 Technology in Fraud Deterrance
Accounting - 1.8 CH
Moderator: Marie Rice, Siena College
AI-Powered Fraud Detection: Leveraging GPT-4o and o1-Preview to Train the Next Generation of Forensic Examiners
Erlina Papakroni, Rowan University
Tony L. J. Lin, Rowan University
Beyond Chatbots: Building Awareness of Cutting-Edge Artificial Intelligence Tools for Forensic Accounting
William Black, University of North Georgia
Leveraging Customized GPT Models for Enhanced Collection of Accounting and Auditing Enforcement Release (AAER) Datasets
Erlina Papakroni, Rowan University
Tony L. J. Lin, Rowan University
Darin Holderness, West Virginia University
What Matters for Cyber Resilience? Design Thinking Strategy and Mindfulness Approach
Salem Boumediene, University of Illinois
Salma Boumediene, Naval Postgraduate School
Robbie Bishop-Monroe, Loyola University Maryland
Sridhar Ramamoorti, University of Dayton
Analyzing SEC Accounting and Auditing Enforcement Releases Using AI
Salem Boumediene, University of Illinois at Springfield
Salma Boumediene, Naval Postgraduate School
3.02 Corporate Misconduct
Accounting - 1.8 CH
Moderator: Renee Flasher, The Pennsylvania State University Harrisburg
An Examination of External Audits During Corporate Misconduct
Ivy Munoko, University of Florida Syrena Shirley, Columbia University
Triza Nganga, The University of Texas at Arlington
Do ESG-Centric Firms Engage in Fraudulent Activities?
Saeid Homayoun, University of Gävle
Engagement Partner Industry Specialization and Fraud
Min Liu, South Dakota State University
Where are They Now? An Ex-Post Analysis of Misappropriation Fraud
Jason Jordan, Texas Woman’s University
Alyssa Ong, Pepperdine University
Concurrent Sessions
4.01 Ethical Aspects in Fraud and Forensic Participants
Ethics - 1.8 CH
Moderator: William Black, University of North Georgia
Exploring the Impact of Local Government Ethics Commissions
Renee Flasher, The Pennsylvania State University Harrisburg
Mark Myring, Florida International University
Jennifer Bott, Western Michigan University
Syrena Shirley, Columbia University
Forensic Accountants in Bankruptcy—What Do They Do?
Paul Ordyna, University of Missouri–St. Louis
Governance and Fraud Prevention in Federal Relief Programs: Insights from the Paycheck Protection Program
Katie Matt, SUNY Polytechnic Institute
Daniel Hebert, Syracuse University
Non-Profit Investments in Fraud Prevention in Times of Crisis: Examining the Impact of Trust on Individuals’ Intentions to Donate
Jillian Alderman, Pepperdine University
4.02 Behavioral Aspects in Fraud Research
Behavorial Ethics - 1.8 CH
Moderator: Alyssa Ong, Pepperdine University
Inertia, Deterrence, and Organizational Fraud: A Study on Behavioral Intentions in Commission Schemes
Kalana Malimage, Florida Gulf Coast University
Murat Can, Florida Gulf Coast University
Silenced or Amplified? A Cross-Sectional Survey Exploring the Impact of Remote Work Intensity on Employee Whistleblowing Behavior
John Lindow, Pepperdine University
Jillian Alderman, Pepperdine University
The Deterrence of Insider Trading Policies – An Experimental Examination
Joseph Sarji, Georgia Southern University
Andrea Scheetz, Georgia Southern University
Digital Assets: a Quest for (Un)Accountability
Annie Lecompte, University of Quebec in Montreal
Integration Qualitative Research Techniques in the Audit Process
Roger Mayer, State University of New York-Old Westbury
Wen-Wen Chien, State University of New York-Old Westbury
Concurrent Sessions
5.01 Market Participants and Reporting Quality
Auditing - 1.8 CH
Moderator: Paul Ordyna, University of Missouri-St Louis
Institutional Investor Cliques, Information Dissemination, and the Value of Information: Evidence from Insider Trading
Mark Zhang, Belmont University
Adam du Pon, Georgia Southern University
LinkedIn’s International Expansion and Its Influence on the Sourcing of Foreign Independent Directors in US Public Company Boards
Yanting Shi, HEC Paris
Luc Paugam, HEC Paris
Yujie Yao, HEC Paris
The Deterrence of Insider Trading Policies – An Experimental Examination
Joseph Sarji, Georgia Southern University
Andrea Scheetz, Georgia Southern University
5.02 Market and Regulators
Accounting (Governmental) - 1.8 CH
Moderator: Andrea Scheetz, Georgia Southern University
The Effect of the Economic Growth, Regulatory Relief, and Consumer Protection Act on Small Business Credit Availability
George Lu, Marshall University
For-Benefit or For-Profit? The Dark Side of Stakeholderism Legislation
Frank Zhang, Yale University
Chenchen Li, Yale University
Kailiang Zhang, Fudan University
Climate Policy Uncertainty and Analyst Forecast Quality for Greenhouse Gas-Intensive Firms
Kuan-Chen (K.C.) Lin, Central Michigan University
Investing in a Digital Asset Environment: The Effects of Staff Accounting Bulletin 121 and The Fear of Missing Out
Nicolas Epelbaum, York University
Exploring the Impact of Narrative R&D Disclosures on Stock Return Volatility
Fang Yang, University of Detroit Mercy
Yu Peng Lin, University of Detroit Mercy
Iris Yu Mu, University of Michigan