ABERDEEN, S.D. – Dr. Eman Momeni, assistant professor of accounting at Northern State University, was recently invited to present at the 2025 Fraud and Forensic Accounting Conference, hosted by the Louisiana State University Department of Accounting.

Momeni presented his research, “Corporate Reporting Fraud and Descriptive Decision Theories,” which explores the behavioral, psychological, and cultural factors behind fraudulent financial reporting. His invitation came as recognition of his scholarly publication and his service as an Editorial Advisory Board member for the Journal of Forensic and Investigative Accounting.

The conference brought together experts from across the country, including representatives from the Financial Accounting Standards Board (FASB), and attracted certified public accountants, fraud examiners, internal auditors, attorneys, and educators.

“Corporate financial reporting fraud remains a serious threat to the integrity of our financial systems,” Momeni said. “My research shows that effective prevention requires more than traditional audits. It demands integrating behavioral insights into audit practice, ethics training, governance, and leadership modeling.”

Momeni said his key takeaway was the importance of bridging academic research with real-world application. “Participants valued the practical insights that rigorous scholarship can bring to combating fraud,” he added.