To gain insight that is useful for informing future accounting research in the area of fraud, this
paper surveys a large body of academic research in several fields that complement accounting
including: criminology, ethics, psychology, and sociology. This paper is organized around the
meta-model of financial fraud presented by Dorminey et al. (2012) and provides insight into ideas,
theories, variable constructs, and research designs used in other fields in an effort to expand
anti-fraud research in accounting. In this concluding section, we summarize some of the main
themes and highlight opportunities for future research.