Purpose – The purpose of this paper is to explore the origins of crime-related forensic accounting methodology in the USA. Design/methodology/approach – The author describes how these early methods have evolved through the use of technology. Findings – The author also discusses the next...

The industrial learning curve is widely used to predict costs and labor requirements wherever learning is taking place. Little is known, however, about the reverse of this process: the forgetting that occurs during production interruptions. The ability to estimate cost increases due to...

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and...