International Journal of Accounting & Information Management: Volume 20 Issue 4


Table of contents - Special Issue: Information fraud and investigation: a global perspective

Guest Editors: Dr. Xin Robert Luo, Dr. Stephen Burd, Dr. Wei Li

Automated account reconciliation using probabilistic and statistical techniques

Peter A. Chew, David G. Robinson

The purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought…

Flying under the radar: social engineering

Richard G. Brody, William B. Brizzee, Lewis Cano

One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of…


Rogue insiders, signature loopholes, and fraud rings: Lessons learned by a Chinese B2B mogul

Chengqi (Chen) Guo, Xiaorui Hu

The purpose of this paper is to report the findings and lessons learned from a case study that is based on Alibaba's business‐to‐business (B2B) fraud in China. The…


The effect of trust in system reliability on the intention to adopt online accounting systems

Robert Greenberg, Wei Li, Bernard Wong‐On‐Wing

The purpose of this study is to examine whether the three principles in the SysTrust® service converge on a single construct to measure potential users' trust in the…


Regulatory risk, borderline legality, fraud and financial restatement

Dmitry Khanin, Raj V. Mahto

Companies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk‐averse, risk neutral and risk seeking…

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Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Dr Xin (Robert) Luo
  • Professor Han Donker