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Advances and Issues in Fraud Research: A Commentary

Ozili, Peterson K (2020): Advances and Issues in Fraud Research: A Commentary. Forthcoming in: Journal of Financial Crime

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Abstract

discuss some observations in the forensic accounting-based fraud literature, and identify the recent advances and other important issues in the literature that are worth noting. The main message in this commentary article is that fraud is complicated, and fraud complexity can significantly influence the way we undertake research in the forensic accounting and fraud literature. The practical implication is that forensic accountants, fraud examiners, 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 detect or investigate fraud.

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