Institute for Fraud prevention (IFP) summer meeting


 8:00 a.m. - 8:45 a.m.

Registration and Continental Breakfast

8:45 a.m. - 9:00 a.m.   Introductions and IFP Research Project Update 
9:00 a.m. - 10:00 a.m. 

Research Portfolio: Project Progress and Final Reports

1. The Effect of Auditor Skepticism on Client Ill Will
Kip Holderness (West Virginia University) and Jared Eutsler (University of North Texas)

2. Corporate Governance, Collusion and Financial Statements Fraud
Robert Davidson (Virginia Tech)

10:00 a.m. - 10:15 a.m.  Break 
10:15 a.m. - 11:45 a.m. 

Research Portfolio: Project Progress and Final Reports (cont'd)  
3. Cultural Effects on Whistleblowing Concerning Fraud
Rhonda Gilreath (Tiffin University)

4. Occupational Fraud Magnitude: Considerations of Industry Traits and Fraud Techniques
Aiyanna Washington, Amber DeCarlo and Tingting (Rachel) Chung (Chatham University)

5. Cash Flows, Accruals and Earnings in the Pre-Fraud Period
Robert Davidson (Virginia Tech), Jack Dorminey and Richard Riley (at WVU)

11:45 a.m. - 12:45 a.m.  Group Lunch
12:45 a.m. - 2:15 p.m. 

IFP Research Project Proposals 

Funding Requests

1. Machine Learning from Human Demonstration: Applications for Fraud Investigation
Stephanie Rosenthal and Tingting (Rachel) Chung (Chatham University)

2. Slipping Through the Regulatory Cracks: Banned Brokers Selling Insurance
William Gerken and Mehrnoush Shahhosseini (University of Kentucky)

3. An Experimental Investigation of Nonprofit Form 990: Reporting of Significant Diversions of Assets
Andrea Scheetz (Radford University) and Aaron Wilson (Ohio University)

4. Asset Misappropriation in Education: Investigating Embezzlement in the K-12 setting
Jared and Lauren Eutsler (North Texas)

5. Aggregate Financial Statement Fraud and Audit Pricing
Robert Davidson (Virginia Tech)

2:15 p.m. - 2:30 p.m.  Break
2:30 p.m. - 4:00 p.m. 

IFP Research Project Proposals (cont'd) 

Funding Requests

6. How do Auditors Respond to Narcissism Among Women CEOs?
Kari Olsen (Utah Valley)

7. Being Good or Looking Good: The Influence of Reputation on Fraud
Kip Holderness (West Virginia University)

Data Requests

1. Classifying Occupational Fraud and Abuse Schemes: A Machine Learning Approach
Amit V. Deokar and Ali Ahmed (Massachusetts – Lowell)

2. Identifying Increased Risk for Occupational Fraud from the Economic Pressures Related to the Stages of the Industry Life Cycle
Demond Daniels and Firasat Khan (Metropolitan State University)

3. The Impact of Fraud Led by an Information Technology Perpetrator
Richard Dull (West Virginia University)

4. Using Privity of Trust to Characterize Predators: An Empirical Examination
Sri Ramamoorti (University of Dayton), Victor E. Hartman (The Hartman Firm), and Ali A. Alhasan (West Virginia University)

5. Social Identity, Gender and the Intersection with Fraud
James DiGabriele (Montclair), Scott Fleming, Richard Riley and Trevor Sorensen (West Virginia University)

4:00 p.m. - 4:15 p.m.  Wrap Up


Event Details