Anti-Fraud Measures
With respect to anti-fraud measures, extant non-accounting literature offers additional insights
into corporate governance and corporate culture. In addition, non-accounting research provides
insight into the role of leadership and globalization. Finally, a stream of non-accounting research
separates crimes committed by individuals from those committed by organizations. Future
accounting research related to anti-fraud measures might include areas of leadership, globalization,
and corporate crime. For example, while an organization is a collection of individuals,
organizations and organizational acts have cultures and identities worthy of further examination
in the context of fraud and financial crime.