In-Progress and Completed Research Projects

Research Studies – June 2016

Funding Requests

The Dangers of Fostering Entitlement in the Workplace. Kip Holderness (West Virginia University)

What Factors Explain the Duration of Fraud? Dahlia Robinson and Delroy Hunter (University of South Florida)

IFP / ACFE Reports to the Nations Database

The Role of Management Override and Other Anti-Fraud Breakdowns in Fraud Cases. Carol Bishop (Georgia Southwestern State University), Dana Hermanson (Kennesaw State) and Richard Riley (WVU)

Cultural Effects on Whistleblowing Concerning Fraud. Rhonda Gilreath (Tiffin University)

IFP Litigation Releases / AAER Database – Financial Reporting Fraud

How Informative are Fraud and Non-Fraud Firms’ Earnings? Kwadwo N. Asare (Bryant University)

Research Studies – November 2015

Funding Requests (in progress)

A Matter of Time: Reducing Constraints and Empowering Auditors to Find Fraud. Ashley Austin, Tina Carpenter, Margaret Christ, Christy Sims (University of Georgia)

Prenatal Testosterone and Misreporting Behavior: Digit Ratios (2D:4D and rel2) as Predictors of Misreporting Behavior. Kristina Demek (University of Central Florida)

The Robin-Hood Effect: Broad-Based Employee Stock Option Plans and Earnings Management. Kip Holderness (West Virginia University) and Melissa F. Western (University of Utah) *

Access Request: Litigation Releases / AAER Database: Financial Reporting Frauds (in progress)

The Impact of Internal Controls on the Duration of Fraud. Juan Mao (University of Texas at San Antonio)

Research Studies – June 2015

Funding Requests (in progress)

Who Rewards Appropriate Levels of Professional Skepticism? Joe Brazel (North Carolina State University) and Tammie Schaefer (University of Missouri-Kansas City)

A comparison of the proclivity to steal from individuals, not-for-profit organizations, and for-profit organizations.  Cynthia L. Krom (Franklin & Marshall College) *

Access Request: ACFE Reports to the Nation(s) Database (in progress)

The Impact of Country Digital Infrastructure on Fraud Levels and Controls. Chih-Chen Lee (Northern Illinois University), Tingting (Rachel) Chung (Chatham University), Sunita Mondal (Slippery Rock University), Pratyush Sharma

Access Request: Litigation Releases / AAER Database: Financial Reporting Frauds (in progress)

Fraud Losses, Individual and Organizational Conversion: The Intersection with Collusion. Erlina Papakroni and Richard Riley (both at West Virginia University)

Research Studies – November 2014

Funded Research (In Progress)

Executive Equity Compensation and Accounting Fraud, Robert Davidson (Georgetown University) *

Fraud and Nonprofit Governance: Evidence from the Revised Form 990, Martha Eining (University of Utah), Kathy Hurtt (Baylor University) and Claire Richards (Zayed University)

Fraud Risk Awareness in Local Governments, Ellen L. Landgraf and Laurence E. Johnson (Loyola University Chicago)

ACFE Reports to the Nation(s) Database

Asset Misappropriation: Analysis of Predictors of Organizational Losses, Eberhard Feess and Yuriy Timofeyev (Frankfurt School of Finance & Management) (Complete)

The Role of Short-Sellers in Detecting Financial Reporting Fraud, Zabihollah Rezaee (University of Memphis) and Yu Chen (Texas A&M International University) (In Progress)

Research Studies – June 2014

Funded Research

Rewarding Appropriate Professional Skepticism Regardless of the Outcome: The Effect of Supervisor Consultation , Joe Brazel (North Carolina State University) and Tammie Schaefer (University of Missouri-Kansas City) (Complete)

Identifying the verbal and non-verbal communication behaviors of skeptical entry level auditors. Greg Trompeter and Jared Eutsler (University of Central Florida) and Anne Norris (Miami University) (Complete)

ACFE Reports to the Nation(s) Database  (All in Progress)

Collusion: Achilles’ Heel of Anti-Fraud Efforts. Dana Hermanson (Kennesaw State), Carol Bishop (Georgia Southwestern State University) and Richard Riley (WVU) (In-Progress)

Research Studies – November 2013

Funded Research

Is broker misconduct contagious? Career Networks and Fraud by Financial Advisors, William Gerken and Nathaniel P. Graham (University of Kentucky) and Stephen G. Dimmock (Nanyang Technological University, Singapore) (Summer 2015)

The Effect of Alumni Affiliations on Auditors’ Professional Skepticism , Ashley Austin  and Tina Carpenter (both at University of Georgia) (Complete)

ACFE Reports to the Nation(s) Database  (All in Progress)

The Impact Of Occupational Mobility On White-Collar Crime: Gender Distinctions In A Global Setting, Theresa Hilliard and Presha Neidermeyer (both at West Virginia University) (Complete)

Petty Corruption in Organizations: Hierarchical Analysis, Yuriy Timofeyev (Frankfurt School of Finance & Management, Germany) (Complete)

General Strain Theory: Strain as a predictor or occupational fraud, Timothy Bergsma (Walden University) (Complete)

Research Studies – June 2013

Funded Research

The complementary influences of genetics and environment on successful lie detection in investigative fraud interviews. Chih-Chen Lee (Northern Illinois University), Tingting (Rachel) Chung (Carlow University) (Completed)

Asset Misappropriation Fraud and the Economy: An Experiment. D. Kip Holderness Jr. (West Virginia University and Jahangir Sultan (Bentley) (Completed)

The client interview: Client interpersonal style and trait-based skepticism in accounting students and early career auditors. Greg Trompeter and Anne Norris (both at University of Central Florida) (Completed)

ACFE Reports to the Nation(s) Database

Antecedents to Global Fraud. Chih-Chen Lee (Northern Illinois University), Tingting (Rachel) Chung (Chatham University), Sunita Mondal (University of Pittsburgh at Greensburg) (Summer 2015)

Requests for Litigation Releases Database

Audit Committee Financial Expert and Fraud. Sheila Thiruvadi, Huang Hua-wei, Shiyaam T and Kelly E Carter (all from Morgan State University) (In progress)

Research Studies - November 2012

Funded Research

Hindsight Bias and Professional Skepticism: Does the End Justify the Means?, Joe Brazel and Tammie Schaefer (NC State) (Completed)

Litigation Releases Database

Auditor Tenure and Financial Reporting Fraud Pre and Post Sarbanes-Oxley Act of 2002, M.J. Abdolmohammadi (Bentley) and K.N. Asare (Bryant) (Summer 2015)

ACFE Reports to the Nation(s) Database

Understanding Differences Between Accidental Fraudsters and Predators, Dana Hermanson, Scot Justice, Sri Ramamoorti, (All from Kennesaw State) and Richard Riley (West Virginia) (Complete)

An Examination of Whistle-Blowing in Fraudulent Organizations, Chad Albrecht and Chris Skousen (Utah State) (Summer 2015)

Research Studies - June 2012

Funded Research - Completed

Nature vs. Nurture: The Genetic Basis of Fraud Victimization , Tingting (Rachel) Chung (Carlow), Dennis Galletta (University of Pittsburgh)

Survey of Fraud Examination and Forensic Accounting Programs , Dr. Graham Peace (WVU) / Dr. Richard Riley (Advisory Participant Only, WVU)

Litigation Releases Database

Fraud and Audit Opinion Modifications. Investigation of fraud characteristics, resulting opinion modifications, and subsequent auditor punishments, Erin Burrell Nickell and Jared Eutsler (both at University of Central Florida) (Completed)

ACFE Reports to the Nation(s) Database – In Progress

An Examination of Fraudulent Financial Reporting: Public versus Private Companies, Fleming, Riley (both WVU), Hermanson (Kennesaw State), Kranacher (CUNY-York College) (Completed)

Research Studies – 2011 (Completed)

An Experimental Study of Fraudulent Behavior, Michèle Belot, Marina Schröder

Assessing Fraud Risk from Self-Regulatory Organization Disclosures , William Gerken (Auburn) and Stephen G. Dimmock (Nanyang Business School at Nanyang Technological University in Singapore)

Executives' "Off-The-Job" Behavior, Corporate Culture, and Financial Reporting Risk, Robert Davidson (Georgetown), Aiyesha Dey (University of Minnesota), Abbie Smith

Research studies 2010 (Completed)

Financial & Non-Financial Inconsistencies/Audit Quality, Joe Brazel and Don Pagach (both at North Carolina State University)

Fraud Response & Litigation Readiness, Patricia Johnson, Canisus College and Linda Volonino (consultant)

Motivation of Fraudsters in Local Government, Tammy Wolter, WSCS Consulting and Robert Smith(Did not complete.)

Small Business Fraud Awareness, Prevention and Detection, Val Trott Williams and Robert Kollar (both at Duquesne University)

Research studies 2009 (Completed)

Quantifying Intuitions about Risk: Comparing Partners Perceived as "Risky" and "Non-risky." Greg Trompeter and Anne Norris (both at University of Central Florida).

Examining the Association between Psychological Measures and Risk of Fraud , Greg Trompeter and Anne Norris (both at University of Central Florida).

Best Practices in On-Boarding New Accounts for Financial Institutions – Preventing Identity Fraud and Money Laundering, Michael C. Smith, and Kim Little, Lexis Nexis and Dr. Timothy Pearson, West Virginia University.

Research studies 2008 (White Papers - Completed)

The IFP commissioned five research monographs (white papers) to address the following questions and issues:

  • What do we currently know about the topical area?
  • What research has been done?
  • What are the lessons that we have learned?
  • What don't we know and what are we missing?
  • What additional resources are needed to do research on the topical area (additional theory, data, subjects, research methodology, etc.)?

1. Fraudulent Financial Reporting: How Do We Close the Knowledge Gap? - Joseph Carcello (University of Tennessee) and Dana Hermanson (Kennesaw State University).

2. The Legal Environment and White Collar Crime / Forensic Accounting - John Gill and Mark Scott (ACFE).

3. Bringing Freud to Fraud - Sridhar Ramamoorti (Kennesaw State University), Daven Morrison (Morrison Associates) and Joseph W. Koletar (FBI, Retired)

4. Fraud and Forensic Accounting In a Digital Environment - Conan Albrecht (Brigham Young University)

5. Asset Misappropriation - Chad Albrecht (Utah State), Mary-Jo Kranacher, Editor-in-Chief (CPA Journal and York College) and Steve Albrecht (Brigham Young University).

Research studies 2006 (Completed)

Assessing the Role of Control Overrides in Financial Statement Fraud Study. conducted by Dr. Robert Tillman and Michael Indergaard (both at St. John's University)

Assessing How Identity Thieves Obtain Identities for Exploitation, Dr. William Kresse (St. Xavier).

Assessing How Procurement Fraud Suborns Officials, Nikos Passas (Northeastern)