Forensic Accounting and Fraud: A Review of Literature and Policy Implications

Peterson Ozili

MPRA Paper from University Library of Munich, Germany

Abstract: This review present some evidence on fraud, forensic accounting, the skills and education of the forensic investigator. Also, some ex-planation for the diverging views among academics and regulators in relation to detecting fraud are provided. To regulators, I address the question on why academic research in forensic accounting have little significance to inform policy. Further, I present some rich set of questions and identify a number of important directions for future research in forensic accounting. This paper is intended to stimulate debates and future research of the issues identified.

Keywords: Forensic Accounting; Fraud; Forensic Education; Fraud Triangle; Fraud Investigation, fraud detection, (search for similar items in EconPapers)
JEL-codes: M1 M14 M21 M4 M41 M42 M48 M49 (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (8)

Published in International Journal of Accounting and Economic Studies 1.3(2015): pp. 63-68

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:77236

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