Investigating Accounting and Deception: A Reassessment of Literature and Policy Repercussions

This paper bestows 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 address the question on why academic research in forensic accounting may have little significance to inform policy. This paper promises to encourage future research on the issues identified.