Advances and Issues in Fraud Research: A Commentary

Peterson Ozili

MPRA Paper from University Library of Munich, Germany

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. (search for similar items in EconPapers)
JEL-codes: G3 M1 M4 M41 M42 (search for similar items in EconPapers)
Date: 2018-03-01
New Economics Papers: this item is included in nep-acc
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https://mpra.ub.uni-muenchen.de/84879/1/MPRA_paper_84879.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/92307/1/MPRA_paper_92307.pdf revised version (application/pdf)
https://mpra.ub.uni-muenchen.de/96807/1/MPRA_paper_96807.pdf revised version (application/pdf)
https://mpra.ub.uni-muenchen.de/97454/1/MPRA_paper_96807.pdf revised version (application/pdf)

Related works:
Journal Article: Advances and issues in fraud research: a commentary (2020)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:84879

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