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.