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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.



Item Type: MPRA Paper -

Original Title: Forensic Accounting and Fraud: A Review of Literature and Policy Implications-

English Title: Forensic Accounting and Fraud: A Review of Literature and Policy Implications-

Language: English-

Keywords: Forensic Accounting; Fraud; Forensic Education; Fraud Triangle; Fraud Investigation, fraud detection,-

Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business AdministrationM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M14 - Corporate Culture ; Diversity ; Social ResponsibilityM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business EconomicsM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and AuditingM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - AccountingM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - AuditingM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and RegulationM - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M49 - Other-





Autor: Ozili, Peterson K

Fuente: https://mpra.ub.uni-muenchen.de/77236/







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