Hundreds of studies have been published in forensic accounting journals over the
past 15 years on various topics using a variety of research methods. However,a basic
question has yet to be addressed–what is the purpose of research in forensic accounting?
Forensic accounting and forensic accounting research do not exist in a vacuum.Ignoring
the social context in which forensic accounting is situated leads to research that
does not promote the purpose of forensic accountingresearch. To understand the purpose
of research in forensic accounting, we need to understand forensic accounting as
a social field. If the research methods used in forensic accounting research,do not
further the purpose of forensic accounting research then the usefulness of the
research and its results are greatly diminished. We identify the purpose of forensic
accounting research, and present conclusions and recommendations