Wm. Dennis Huber

Topics and Methods in Forensic Accounting Research

Purpose - – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach - – This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings - – Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications - – Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications - – This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value - – This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

The History of the Decline and Fall of the American Accounting Profession

There have been many articles and books published on the development of accounting and the accounting profession in the USA, both historically and sociologically. Some have critically examined actions taken by the AICPA, and others that have studied the effects of legislation on the accounting profession such as the 16th amendment or the creation of the PCAOB. Still others have observed the decline in the American accounting professions status and image as a result of various failures such as Enron. This is the first to combine systematically a sociological analysis of the accounting profession in the USA with the historical development of the professions power and status, and the subsequent loss of its power and status. A sociological analysis of the American accounting profession strongly suggests that it is no longer a profession as conceived by sociologists.

On neo-colonialism and the colonisation of accounting research

While assertions of the colonisation of accounting research have occasionally been made in the accounting literature, not only has there been no systematic examination of the evidence that supports these conclusions, no evidence has yet been proffered. This paper explores whether accounting research has been colonised by considering sociologically the essential elements of colonisation and whether they can be applied to accounting research. A critical examination of the elements of colonisation - control over communication, capital, culture, and education; elitism; and English as the dominant language - finds that accounting research has been colonised by acts of symbolic violence, which has resulted in misrecognised class distinctions and neo-colonial dependency relationships within accounting research. It urges accounting researchers recognise the neo-colonial power relationships that have been imposed upon them by the cultural imperialism of the dominant research culture.

The American Accounting Association: issues in governance and internal control

This article first presents a review and assessment of the American Accounting Association’s (AAA) governance and internal control. Second, it reports the results of a survey of members of the AAA that was conducted just prior to its annual meeting in August 2011 to solicit their opinions concerning the governance and internal control of the AAA. Thirty-seven and one-half percent of the respondents remained dissatisfied with the nomination, election and voting processes even after amendments to the bylaws were passed in spring 2011. Furthermore, although the AAA is a co-sponsor of the COSO framework of internal control, there is no indication that the AAA has adopted the COSO framework. Over 56% of the respondents believe the AAA should adopt COSO recommendations. The paper concludes that substantial reforms must be undertaken to improve the corporate governance and internal control functions of the AAA.

Culture and Corruption: Using Hofstede’s Cultural Dimensions to Explain Perceptions of Corruption

Hofstede’s cultural dimensions are used to analyze the Corruption Perception Index of 47 countries. Using a linear regression model with the CPI as the dependent variable and culture as the independent variables, 65% of the perceptions of corruption is explained by four of Hofstedes cultural dimensions. Each dimension is significant at the