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Advances and Issues in Fraud Research: A Commentary

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  • Ozili, Peterson K

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.

Suggested Citation

  • Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:84879
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    More about this item

    Keywords

    Fraud; Forensic Accounting; Fraud Detection; Financial Reporting; Data Mining; Forensic Accounting Education; Banking.;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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