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ACF5120 Forensic accounting and fraud examination


Prescribed research articles
Articles under sections A to E are examinable

The following prescribed research articles are accessible from the units Reading
List on the Monash Library website [http://readinglists.lib.monash.edu/index.html ] and
from http://KPMG.com.au .

A. Introductory article
(a) Hogan, C. E., Rezaee, Z., Riley, R. A. Jr., & Velury, U. K. (2008). Financial
statement fraud; Insights from the academic literature. Auditing: A Journal of
Practice and Theory, 27(2), 231252.

B. Week 8 articles
1)
Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee
characteristics and restatements. Auditing: A Journal of Practice and Theory,
23(1), 6988.
2)
Aier, J. K., Comprix, J., Gunlock, M. T., & Lee, D. (2005). The financial
expertise of CFOs and accounting restatements. Accounting Horizons, 19(3),
123135.
3)
Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2012). Abnormal audit fees
and restatements. Auditing: A Journal of Practice and Theory, 31(1), 7996.
4)
Abbott, L. J., Parker, S., & Presley, T. J. (2012). Female board presence and
the likelihood of financial restatement. Accounting Horizons, 26(4), 607629.

C. Week 9 articles
5)
Cao, Y., Myers, L. A. & Omer, T. C. (2012). Does company reputation matter
for financial reporting quality? Evidence from restatements. Contemporary
Accounting Research, 29(3), 956990.
6)
Efendi, J., Srivastava, A., & Swanson, E. (2007). Why do corporate managers
misstate financial statement? Journal of Financial Economics, 85(3), 667708.
7)
Romanus, R. N., Maher, J. J., & Fleming, D. M. (2008). Auditor industry
specialization, auditor changes, and accounting restatements. Accounting
Horizons, 22(4), 389413.

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8)
Stanley, J. D., &. DeZoort, F. T. (2007). Audit firm tenure and financial
restatements: An analysis of industry specialization and fee effects. Journal of
Accounting and Public Policy, 26(2), 131159.

D. Week 10 articles
9)
Brazel, J. F., Jones, K. L. & Zimbelman, M. F. (2009). Using non-financial
measures to assess fraud risk. Journal of Accounting Research, 47(5), 1135
1166.
10) Erickson, M., Hanlon, M. & Maydew, E. L. (2006). Is there a link between
executive equity incentives and accounting fraud? Journal of Accounting
Research, 44(1), 113144.
11) Lennox, C., & Pittman, J. (2010). Big five audits and accounting fraud.
Contemporary Accounting Research, 27(1), 209247.
12) Lennox, C. S., Lisowsky, P., & Pittman, J. (2013). Tax aggressiveness and
accounting fraud. Journal of Accounting Research. (Forthcoming).

E. KPMG fraud related reports (from http://kpmg.com.au)


(i) KPMG (2013a). A survey of fraud, bribery and corruption in Australia & New
Zealand 2012
(ii) KPMG (2013b). Global profile of the fraudster.
(iii) KPMG (2012). Is fraud the silent partner in your business? Fraud barometer
edition 6.

F. Other articles (non-examinable)


(a) Naiker, V., & D. S. Sharma. (2009). Former audit partners on the audit
committee and internal control deficiencies. The Accounting Review, 84(2), 559
587.
(b) Krishnan, J. (2005). Audit committee quality and internal control: An
empirical analysis. The Accounting Review, 80(2), 649675.