Topics and methods in forensic accounting research

Topics and methods in forensic accounting research

  4:22 PM    Journal

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Topics and methods in forensic accounting research

Author(s):

James A. DiGabriele (Department of Accounting, Law & Taxation, School of Business, Montclair State University, Montclair, New Jersey, USA)

Wm. Dennis Huber (School of Business and Technology, Capella University, Minneapolis, Minnesota, USA)

Abstract:

Purpose

– The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used.

Design/methodology/approach

– This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals.

Findings

– Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals.

Research limitations/implications

– Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research.

Practical implications

– This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants.

Originality/value

– This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

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