Insights for Research and Practice: What We Learn about Fraud from Other Disciplines

    Authors

    G. M. Trompeter; T. D. Carpenter; K. L. Jones;R. A. Riley

    Comments

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    Abbreviated Journal Title

    Account. Horiz.

    Keywords

    asset misappropriation; fraud; fraudulent financial reporting; literature review; WHITE-COLLAR CRIME; FINANCIAL STATEMENT FRAUD; GENERAL STRAIN THEORY; CORPORATE GOVERNANCE; EARNINGS MANAGEMENT; EMPLOYEE THEFT; ECONOMIC; CRIME; NEUTRALIZATION TECHNIQUES; DIFFERENTIAL ASSOCIATION; WORKPLACE; DEVIANCE; Business, Finance

    Abstract

    We survey academic literature from non-accounting publications related to fraud and financial crimes: (1) to better understand the nature and extent of fraud acts from the perspective, of non-accounting research; (2) to share with accounting researchers and practitioners ideas, theories, variables, constructs, and research designs used in other fields that might inform anti-fraud research and actions in accounting; and (3) to highlight opportunities for future research. This project extends the work of Hogan, Rezaee, Riley, and Velury (2008) and Trompeter, Carpenter, Desai, Jones, and Riley (2013) who completed fraud research synthesis projects in conjunction with the Auditing Section of the American Accounting Association for the Public Company Accounting Oversight Board (PCAOB). Our literature survey goes beyond immediate practice concerns and summarizes fraud-related literature that might inform research as well as practice in the future from approximately 30 journals in criminology, ethics, psychology, and sociology.

    Journal Title

    Accounting Horizons

    Volume

    28

    Issue/Number

    4

    Publication Date

    1-1-2014

    Document Type

    Article

    Language

    English

    First Page

    769

    Last Page

    804

    WOS Identifier

    WOS:000346391600003

    ISSN

    0888-7993

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