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Forensic accounting and fraud: A review of literature and policy implications

Ozili, Peterson (2015) 'Forensic accounting and fraud: A review of literature and policy implications.' International Journal of Accounting and Economics Studies, 3 (1). pp. 63-68. ISSN 2309-4508

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Abstract

This review present some evidence on fraud, forensic accounting, the skills and education of the forensic investigator. Also, some explanation for the diverging views among academics and regulators in relation to detecting fraud are provided. To regulators, I ad-dress the question on why academic research in forensic accounting have little significance to inform policy. Further, I present some rich set of questions and identify a number of important directions for future research in forensic accounting. This paper is intended to stimulate debates and future research of the issues identified.

Item Type: Article
Uncontrolled Keywords: Forensic Accounting; Fraud; Forensic Education; Fraud Triangle.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
L Education > L Education (General)
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Kitakogelu Ozili
Date Deposited: 30 Apr 2015 10:22
Last Modified: 14 Nov 2016 12:44
URI: http://repository.essex.ac.uk/id/eprint/13629

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