Forensic accounting research around the world

Peterson Ozili

Journal of Financial Reporting and Accounting, 2023, vol. 23, issue 1, 128-153

Abstract: Purpose - This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting. Design/methodology/approach - The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR. Findings - The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting. Practical implications - FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting. Originality/value - The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

Keywords: Forensic accounting; Forensic accounting research; Skills; Fraud detection; Forensic accounting theory; Fraud motivation (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-02-2023-0106

DOI: 10.1108/JFRA-02-2023-0106

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