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An Analysis of Information Systems Literature: Contributions to Fraud Research

Author

Listed:
  • Jaime L. Grandstaff
  • Lori L Solsma

Abstract

This study analyzes the knowledge and methods used in information systems (IS) journals in the area of financial statement fraud. The purpose of this analysis is to provide tools and ideas to support interdisciplinary research in accounting and information systems for financial statement fraud topics. The study presents an analysis of five top ranking IS journals (MIS Quarterly, Information Systems Research, Communications of the ACM, Management Science, and Journal of MIS) and five top ranking IS conferences [International Conference on Information Systems (ICIS), Hawaii International Conference on System Sciences (HICSS), International Federation for Information Processing (IFIP), International Conference on Decision Support Systems (DSS), and Decision Sciences Institute National Conference (DSI)]. The literature found from these sources are categorized and presented by year, journal, contribution, type of study, methodology, data set usage, and research design. Although the literature varies, a common thread in many studies is the use of data mining and/or machine learning models to detect fraud.

Suggested Citation

  • Jaime L. Grandstaff & Lori L Solsma, 2019. "An Analysis of Information Systems Literature: Contributions to Fraud Research," Accounting and Finance Research, Sciedu Press, vol. 8(4), pages 219-219, November.
    • Handle: RePEc:jfr:afr111:v:8:y:2019:i:4:p:219
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    References listed on IDEAS

    as
    1. Mark Cecchini & Haldun Aytug & Gary J. Koehler & Praveen Pathak, 2010. "Detecting Management Fraud in Public Companies," Management Science, INFORMS, vol. 56(7), pages 1146-1160, July.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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