Title

Insights For Research And Practice: What We Learn About Fraud From Other Disciplines

Keywords

Asset misappropriation; Fraud; Fraudulent financial reporting; Literature review

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.

Publication Date

1-1-2014

Publication Title

Accounting Horizons

Volume

28

Issue

4

Number of Pages

769-804

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.2308/acch-50816

Socpus ID

84928490885 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84928490885

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