Avenues for Future Research
Perhaps multi-disciplinary research, in which accounting researchers join with psychologists or
organizational behavior researchers, may prove fruitful in fleshing out our understanding of these
issues related to opportunity.
The role of informal networks with regard to fraud and financial crimes is likely a promising line of
research, especially with regard to collusive fraud, recognizing that collusive fraud tends to have
greater financial consequence.
Future research might focus on the role that accountants and other professionals play in an entity’s
network of professionals, and their expertise in facilitating corporate misdeeds.
Future research should investigate the reasons behind the rising incidence of financial crime and
consider measures that might be effective prevention and deterrence mechanisms.
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