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

SYNOPSIS

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.

Keywords: asset misappropriation, fraud, fraudulent financial reporting, literature review

Article Citation:

Gregory M. Trompeter, Tina D. Carpenter, Keith L. Jones, and Richard A. Riley, Jr. (2014) Insights for Research and Practice: What We Learn about Fraud from Other Disciplines. Accounting Horizons: December 2014, Vol. 28, No. 4, pp. 769-804.