Munich Personal RePEc Archive

Forensic Accounting and Fraud: A Review of Literature and Policy Implications

Ozili, Peterson K (2015): Forensic Accounting and Fraud: A Review of Literature and Policy Implications. Published in: International Journal of Accounting and Economic Studies , Vol. 3, No. 1 (2015): pp. 63-68.

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Abstract

This review present some evidence on fraud, forensic accounting, the skills and education of the forensic investigator. Also, some ex-planation for the diverging views among academics and regulators in relation to detecting fraud are provided. To regulators, I address the question on why academic research in forensic accounting have little significance to inform policy. Further, I present some rich set of questions and identify a number of important directions for future research in forensic accounting. This paper is intended to stimulate debates and future research of the issues identified.

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