Journal of Fraud Research
The Journal of Fraud Research is intended for parties that are interested in the practical applications of fraud research. The intended readership consists of both researchers and
practitioners. The emphasis of the journal is on applications, not the statistical methodology
used to derive the applications. Thus, any empirical work should be clearly outlined so that a
wide spectrum audience can follow the practical applications of the manuscript.
The mission of the Journal of Fraud Research is to support researchers and
practitioners in the application of fraud examination, forensic accounting, and other issues
involving accounting and ethics.
Dr. Richard E. Hurley, Ph.D. JD, MS, CPA, CFE, CFF
University of Connecticut
George Young, Ph.D., CFE, CPA
Florida Atlantic University
Les Heitger, PhD., MBA, CFE
Missouri State University
Robert Holtfreter, Ph.D., CFE, CICA
Central Washington University
William J. Kresse, MS, JD, CPA, CFF, CFE, CGMA, ESq.
Governors State University