Advances and Issues in Fraud Research: A Commentary

Journal of Financial Crime (2019)

16 Pages Posted: 7 Mar 2018 Last revised: 2 Mar 2019

See all articles by Peterson K Ozili

Peterson K Ozili

University of Essex - Essex Business School; Central Bank of Nigeria

Date Written: 2019

Abstract

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

Ozili, Peterson Kitakogelu, Advances and Issues in Fraud Research: A Commentary (2019). Journal of Financial Crime (2019). Available at SSRN: https://ssrn.com/abstract=3132210 or http://dx.doi.org/10.2139/ssrn.3132210

Peterson Kitakogelu Ozili (Contact Author)

University of Essex - Essex Business School ( email )

Wivenhoe Park
Colchester, CO4 3SQ
United Kingdom

Central Bank of Nigeria ( email )

Plot 33, Abubakar Tafawa Balewa Way
Central Business District, Cadastral Zone
Abuja
Nigeria

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