The Journal of Forensic & Investigative Accounting (JFIA) publishes creative and innovative studies employing research methodologies that logically and clearly

• identify, describe and illuminate important academic forensic accounting, fraud, and litigation services issues;
• tests and improves forensic accounting research skills, tools, and techniques;
• stimulates discussion and experimentation in instructional means, methods, and materials in the field of forensic accounting and research in general;
• exchanges of ideas and findings about developments related to instruction, learning, and curricular issues in forensic accounting and fraud education.

The Journal of Forensic & Investigative Accounting solicits unpublished manuscripts not currently under consideration by another journal or publisher. Each article will be published electronically as soon as the editor, based upon advice from referees, determines that the manuscript meets the objectives and standards set forth by the editor and the journal's editorial board.

Each manuscript submitted to The Journal of Forensic & Investigative Accounting is subject to the following review procedures:

• The manuscript is screened by the editor for general suitability.
• If the manuscript passes the initial editorial screening, it will be blind-reviewed by at least two reviewers.
• In light of the reviewers' recommendations, a decision will be made by the editor as to whether the article will be accepted as is, revised, or rejected. It is anticipated that the decision will be communicated to the author within four to six weeks after submission.

The process described above is a general one. The editor may, in some circumstances, vary this process at his or her discretion. Through its constructive and responsive editorial procedures, the journal aims to render research efforts relevant and rewarding for all concerned.

Manuscripts are expected to be original research that has not been previously published and is not currently under review by another journal. If measurement instruments (questionnaires, case, interview plan, etc.) have been developed by the authors and are an integral part of the study, copies should be included with the manuscript. Manuscripts are to be submitted via email to dcrumbl@lsu.edu as a MS Word file. A nonrefundable $50 fee must be paid to the editor. Checks are to be made out to Larry Crumbley - editor. Please indicate how the submission fee requirement has been satisfied when you submit your manuscript. Revisions must be submitted within 12 months from notification; otherwise the manuscript will be considered a new submission.

The Journal of Forensic & Investigative Accounting manuscript preparation guidelines follow (with modifications) Documentation 1 of The Chicago Manual of Style (14th ed.: University of Chicago Press). Citations to authorities should be presented in accordance with The Bluebook: A Uniform System of Citation (17th ed.: Harvard Law Review Association). Spelling follows Webster's International Dictionary.

1. All manuscripts should be double-spaced, except for indented quotations.
2. Margins settings should provide for at least one inch top, side, and bottom margins.
3. A cover page should include the title of the paper, the author's name, title and affiliation, any acknowledgments, and a footnote indicating whether the author is willing to share the data (see policy statement below).
4. All pages, including tables, appendices, and references, should be serially numbered.
5. Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights and measures. For example: three days; 3 kilometers; 30 years. All other numbers are expressed numerically.
6. In non-technical copy use the word percent in the text.
7. Use a hyphen to join unit modifiers or to clarify usage. For example: a well-presented analysis; re-form. See Webster's for correct usage.
8. Equations should be numbered in parentheses flush with the right-hand margin.
9. Headings should be arranged so that major headings are centered, bold, and capitalized. Second level headings should be flush left, bold, and both upper and lowercase. Third level headings should be flush left, bold, italic, and both upper and lower case. Fourth level headings should be paragraph indent, bold, and lower case.

D. Larry Crumbley
KPMG Endowed Professor

Louisiana State University
Department of Accounting
3106A Patrick Taylor Hall
Baton Rouge, LA 70803
Phone: 225-578-6231
Fax: 225-578-6201
Email: dcrumbl@lsu.edu

A publication of the E.J. Ourso School of Business and the Department of Accounting
Dr. Eli Jones, Dean
Dr. Samuel Tiras, Chair

Editorial Assistant
Shyam Rasaily