Fraud: A Review and Research Agenda

Accountancy Business and the Public Interest, 2011, Vol. 10: 138-178

Singapore Management University School of Accountancy Research Paper

38 Pages Posted: 18 Apr 2013 Last revised: 1 Nov 2016

See all articles by Gary Pan

Gary Pan

Singapore Management University - School of Accountancy

Poh-Sun Seow

Singapore Management University - School of Accountancy

Themin Suwardy

Singapore Management University - School of Accountancy

Evelyn Gay

Independent

Date Written: 2011

Abstract

Corporate scandals such as Enron, Tyco, WorldCom and Adelphia have drawn significant attention to the occurrence of fraud. This has implications for public interest as the prevalence and consequences of fraud may affect the shareholders, creditors and the public’s confidence in the financial system. Much research has been published on various aspect of fraud. In this paper, we selected fraud articles published in accounting and management journals between 1996 and 2010 based on selected search phrases. We identified a total of 56 articles and perform content analysis on the fraud phenomenon in the articles, classified them into a number of fraud topics and eventually developed three fraud themes that encapsulate the fraud literature in the selected articles. The fraud themes from our content analysis are (1) Factors, Motivations and Antecedents of Fraud, (2) Auditor’s Role in Fraud Detection and Prevention, and (3) Information Technology Fraud. In addition, we also noted how the research was done and what we have learned from the research that could help researchers better understand fraud. The opportunities identified from this review may allow researchers to explore important research agenda.

Keywords: Fraud, Corporate Scandal, Content Analysis

JEL Classification: M41

Suggested Citation

Pan, Gary and Seow, Poh-Sun and Suwardy, Themin and Gay, Evelyn, Fraud: A Review and Research Agenda (2011). Accountancy Business and the Public Interest, 2011, Vol. 10: 138-178; Singapore Management University School of Accountancy Research Paper. Available at SSRN: https://ssrn.com/abstract=2253182

Gary Pan

Singapore Management University - School of Accountancy ( email )

60 Stamford Road
Singapore 178900
Singapore

Poh-Sun Seow (Contact Author)

Singapore Management University - School of Accountancy ( email )

60 Stamford Road
Singapore, 178900
Singapore

HOME PAGE: http://accountancy.smu.edu.sg/faculty/profile/76099/SEOW-Poh-Sun

Themin Suwardy

Singapore Management University - School of Accountancy ( email )

60 Stamford Road
Singapore 178900
Singapore

Evelyn Gay

Independent ( email )

United States

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