Advances and Issues in Fraud Research: A Commentary
Journal of Financial Crime (2019)
16 Pages Posted: 7 Mar 2018 Last revised: 2 Mar 2019
Date Written: 2019
This article discusses some observations in the forensic accounting-based fraud literature. We identify recent advances in the literature and highlight several important issues that are worth noting. The main message of this commentary article is that fraud is complicated, and fraud complexity can significantly impact the way we undertake forensic accounting-based fraud research. The practical implication is that forensic accountants and forensic accounting researchers should incorporate into their practice the complexity of fraud regardless of whether they follow an empirical, experimental, exploratory, analytical or critical approach to fraud investigation.
Keywords: Fraud; Forensic Accounting; Fraud Detection; Financial Reporting; Data Mining; Forensic, Accounting Education; Banking
JEL Classification: M41; M42
Suggested Citation: Suggested Citation