Cryptocurrency Investigations: Insights for Fraud and Forensic Accounting Research
Accounting 4.0 CH
Investigator Jonathan Misskerg, CFE, CAMS, CECFE - Bergen County Prosecutor's Office
Sergeant Ryan Tighe - Middlesex County Prosecutor's Office
This session features investigator sharing real world perspectives on cryptocurrency related investigations. The presenters will discuss key issues facing law enforcement professionals as they work with digital assets and respond to emerging forms of financial crime. Attendees will gain a clearer understanding of the investigative environment surrounding cryptocurrency and learn about areas where academic research can support investigative needs
Moderator: James DiGabriele, Montclair State University
Speaker: Daniel Geltrude, Geltrude & Company, LLC
Concurrent Sessions
1.01: Fraud & Forensic
Accounting - 1.8 CH
Moderator: Ning Zhou, The University of Virginia's College at Wise
Deception Hurts: Public Fraud Exposure and Occupational Safety in Local Workplaces
Chenyong Liu, Grand Valley State University
Discussant: Yaou Zhou, Montclair State University
Expanded Audit Reports and Forensic Accounting: A Systematic Review of Empirical Evidence
Samy Garas, SUNY at Plattsburg
Discussant: Aderemi Adedokun, Yavapai College
Linking Financial Crime Investigations to Case Outcomes: An Empirical Analysis
Renee Flasher, The Pennsylvania State University, Harrisburg
Olivia Bolinsky, The Pennsylvania State University
Jody Salsman, The Pennsylvania State University, Harrisburg
Discussant: Samy Garas, SUNY Plattsburgh
1.02: AI
Information Technology - 1.8 CH
Moderator: Akm Alam, Siena University
Explainability as Evidence: Building Trustworthy Artificial Intelligence Systems for the Forensic Accounting Profession
Salem Boumediene, University of Illinois at Springfield
Salma Boumediene, University of Illinois at Springfield
Discussant: Min Liu, South Dakota State University
Investor Perceptions of AI-Enhanced Anti-Bribery Compliance Programs
Amanda Sanseverino, Manhattan University
Andrew Berg, Manhattan University
Discussant: Calvester Legister, John Jay College of Criminal Justice–CUNY
Auditing AI: Analyzing Deceptive Claims in the FTC vs. Air AI Case
Paul Ordyna, University of Missouri–St. Louis
Discussant: Maksym Lazirko, Rutgers University
Concurrent Sessions
2.01: Data Analytics
Accounting - 1.8 CH
Moderator: Min Liu, South Dakota State University
A Disaggregation and Triangulation of Occupational Fraud Data
Alyssa Ong, Pepperdine University
Jason Jordan, Texas Woman’s University
Discussant: Karan Chadda, DePaul University
Don't Drop the Data: Using Machine Learning to Handle Missing Values for Fraud Prediction
Yunsen Wang, Montclair State University
Discussant: Daniel Hsaio, East Texas A&M University
Data Privacy Enforcements Specializations
Renee Flasher, The Pennsylvania State University, Harrisburg
Discussant: Amanda Sanseverino, Manhattan College
2.02: Financial Reporting Fraud
Accounting - 1.8 CH
Moderator: Caden Kramer, Siena University
Big Baths and Earnings Manipulation
Derek Oler, Texas Tech University
Mitchell Oler, University of Wyoming
Kevin Kim, Korea Advanced Institute of Science & Technology
Discussant: Chenyong Liu, Grand Valley State University
Debt, Duty, and Deception: How Private Equity Ownership Shapes Misconduct in Healthcare Delivery
Calvester Legister, John Jay College of Criminal Justice–CUNY
Vijay Sampath, Fairleigh Dickinson University
Joseph Foy, CUNY School of Professional Studies
Discussant: Young Park, York College of Pennsylvania
Computational Linguistic Analysis in Financial Fraud Investigations
David Weber, West Virginia University
Lawrence Skor, Columbia University
Carole Chaski, ALIAS Technology, LLC
Richard Riley, West Virginia University
Discussant: Paul Ordyna, University of Missouri–St. Louis
2.03: Forensic Accounting Education in the Age of AI
Information Technology - 1.8
Moderator: Sridhar Ramamoorti, University of Dayton
Panelist:
Richard Lanza, Grant Thornton
DeAndre Redd, AGB Investigative, Inc.
Thomas Weirich, Central Michigan University
Accounting- 1.0 CH
Moderator: James DiGabriele, Montclair State University
Speaker: Jonathan Marks, NACD Board Fellow
Concurrent Sessions
3.01: Assurance Services and AI
Auditing- 1.8 CH
Moderator: Oscar Harvin, Sam Houston State University
AI Washing and Accounting Litigation Support
Donald Crumbley, Texas A&M University–Corpus Christi
Steven Grossman, Texas A&M University–College Station
Amanda Grossman, Murray State University
Discussant: Vishal Shah, Central Michigan University
The Effects of External Auditor's Machiavellianism and Audit Delivery Method on External Auditor's Judgment
Ning Zhou, The University of Virginia’s College at Wise
Discussant: Min Liu, South Dakota State University
Can Audit Industry Specialists Deter the Fraud of the Clients?
Min Liu, South Dakota State University
Discussant: M. Talha Afzal, Rutgers University
3.02: Student Audit and Fraud Projects
Auditing - 1.8 CH
Moderator: William Black, University of North Georgia
Audit Limitations and Forensic Accounting Gaps: A Critical Analysis of Why Standard Financial Statement Audits Often Fail to Detect Fraud in Nonprofits and How Forensic Accounting Approaches Can Bridge This Gap
Young Park, York College of Pennsylvania
Discussant: Marissa Hoffmann, SUNY Old Westbury
Professionals’ Perceptions of Risks in Auditing Cryptocurrency
Caden Kramer, Siena University
Marie Rice, Siena University
Discussant: David Weber, West Virginia University
Tracing the Legacy of Edwin Sutherland: From White Collar Crime to Behavioral Forensics
Karan Chadda, DePaul University
Barry Epstein, Of Counsel, Epstein Nach Escobedo LLC
Sridhar Ramamoorti, University of Dayton
Discussant: Derek Oler, Texas Tech University
Sponsored by: Justice for Fraud Victims Project
Internal Controls and Testing Integrity in Online Testing
Bill Joyce, Bemidji University
Concurrent Sessions
4.01: Whistleblowing and Data
Accounting - 1.8 CH
Moderator: Madhuri Bandla, University of North Texas
The Importance of Context to Whistleblowing Decisions
Mike Wynes, University of Saskatchewan
Pamela Murphy, Queen’s University
Discussant: Madhuri Bandla, University of North Texas
The Interaction of Wrongdoer Rank and Internal Incentives on Whistleblowing Intentions
Alyssa Ong, Pepperdine University
Xin Geng, Berry College
Discussant: Andrea Scheetz, Georgia Southern University
Consequences of Return-to-Work Orders on Whistleblowing
Andrea Scheetz, Georgia Southern University
Aaron Wilson, Ohio University
Mark Zhang, Belmont University
Discussant: Megan Hiner, Western Michigan University
4.02: FOMO and Fraud
Accounting - 1.8 CH
Moderator: Vilson Dushi, Radford University
Does the Oversight with an Independent Risk Committee in Crisis Present the Leading
Benefit on Firm Performance in the Recovery?
Daniel Hsiao, East Texas A&M University
Xiaohong Fan, Pacific Lutheran University
Yu-Ho Chi, The University of Tennessee at Martin
Discussant: Erlina Papakroni, Rowan University
Bound by Values: How Value Orientation Explains Fraud Dynamics
Natalia Mintchik, University of Cincinnati
Sridhar Ramamoorti, University of Dayton
Discussant: Wen-Wen Chien, SUNY Old Westbury
Process Mining for Fraud Examination: Detecting Red Flags in ERP Purchase-to-Pay Data
Vishal Shah, Central Michigan University
Agnij Mallick, Brightcape, NL
Santiago Aguirre, Central Michigan University
Discussant: Roger Mayer, SUNY College at Old Westbury
Concurrent Sessions
5.01: Fraud Research Methods
Accounting - 1.8 CH
Moderator: Alyssa Ong, Pepperdine University
The Fear of Missing Out and Investment Decisions: A Bibliometric Analysis
Nicolas Epelbaum, Toronto Metropolitan University
Patricia Jackson Farrell, York University
Discussant: M. Talha Afzal, Rutgers University
Accounting Research 2010–2017: Taking a Closer Look at Funding Sources
Erlina Papakroni, Rowan University
Daniel McFarland, Rowan University
Amy Lysak, Rowan University
Discussant: Maksym Lazirko, Rutgers University
When Convenience Compromises Quality: Safeguards and Best Practices for Recruiting Participants on Prolific
Megan Hiner, Western Michigan University
Alyssa Ong, Pepperdine University
Andrea Scheetz, Georgia Southern University
Discusant: Afia Oppong, SUNY at New Paltz
5.02: Student Fraud Prevention and Whistleblowing Projects
Accounting - 1.8 CH
Moderator: Abigail Robinson, Ohio University
Enhancing Scam Prevention Messaging: A Study on Source Credibility and Authenticity
Marie Rice, Siena University
Soyoung Joo, Siena University
Akm Alam, Siena University
Discussant: Xin Geng, Berry College
Stay Silent or Shine the Light? Unveiling the Tipping Point to Blowing the Whistle
Madhuri Bandla, University of North Texas
Discussant: Aaron Wilson, Ohio University
Social Contracts in the Workplace: How Organizational Cultures and Work Dynamics Shape Fraud Intentions
Aaron Wilson, Ohio University
Abigail Robinson, Ohio University
Discussant: Vilson Dushi, Radford University
5.03: Current Scam Trends Impacting Individual and Organizational Victims
Accounting, 1.8 CH
Moderator: Marissa Hoffmann, SUNY Old Westbury
Panelists:
Detective Sergeant Kwang Cho (Daniel) Choi, New Jersey State Police
Dora Gomez, New York ACFE
John Wozniak, U.S. Secret Service
Concurrent Sessions
6.01: Developing Future Anti-fraud Professionals
Accounting - 1.8 CH
Moderator: Bill Joyce, Bemidji State University
Using Gen AI for Customized Feedback, a Time-Bound Oral Assignment and AI-Mediated Dialogue
Tawei Wang, DePaul University
Lisa Warshaw, Founder, Peer Exchange
Discussant: Yunsen Wang, Montclair State University
Private Transaction Discount Rates: Toward a New Methodology
Chris Young, The Red Maple Group
Discussant: Jim DiGabriele, Montclair State University
Letters After Your Name: The Credibility of CPA, CVA, and Multiple Credentials
Alyssa Ong, Pepperdine University
Chih-Chen Le, Northern Illinois University
Debra Sinclair, University of South Florida–St. Petersburg
Amanda Remo, Western Michigan University
Discussant: Nicolas Epelbaum, Toronto Metropolitan University
6.02: Governance and Fraud Prevention
Accounting - 1.8 CH
Moderator: Wen-Wen Chien, SUNY Old Westbury
Exploring Potential Electoral Irregularities in West Central St. Andrew Constituency: 2025 Jamaica General Election Forensic Analysis
Gary Francis, Walden University
Roger Mayer, SUNY College at Old Westbury
Wen-Wen Chien, SUNY College at Old Westbury
Discussant: Marie Rice, Siena University
Internal Control Strategies to Reduce Occupational Fraud in Small Businesses
Karen Walauskas, Walden University
Wen-Wen Chien, SUNY College at Old Westbury
Roger Mayer, SUNY College at Old Westbury
Discussant: David Weber, West Virginia University
Fraud and Nonprofit Governance: Evidence from the Revised Form 990
Young Park, York College of Pennsylvania
Discussant: Renee Flasher, The Pennsylvania State University, Harrisburg