Forensic accounting and fraud: A review of literature and policy implications

  • Authors

    • Peterson Ozili University of Essex
    2015-04-25
    https://doi.org/10.14419/ijaes.v3i1.4541
  • Forensic Accounting, Fraud, Forensic Education, Fraud Triangle.

  • Abstract

    This review present some evidence on fraud, forensic accounting, the skills and education of the forensic investigator. Also, some explanation 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.

  • References

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  • How to Cite

    Ozili, P. (2015). Forensic accounting and fraud: A review of literature and policy implications. International Journal of Accounting and Economics Studies, 3(1), 63-68. https://doi.org/10.14419/ijaes.v3i1.4541

    Received date: 2015-03-26

    Accepted date: 2015-04-20

    Published date: 2015-04-25