The State Of, and Prospects For, Forensic and Fraud Research that Matters

نویسندگان

  • Dan N. Stone
  • Timothy C. Miller
چکیده

35 The State Of, and Prospects For, Forensic and Fraud Research that Matters Dan N. Stone Timothy C. Miller Introduction Forensic accounting and fraud investigation is a rapidly growing accounting discipline in at least three domains: (1) practice, (2) education and certification, and (3) research and publication. The growing importance of these practices motivates exploring the nature of forensic and fraud (FF) accounting investigations, practical and scholarly. Specifically, what is the state and nature of forensic accounting practice and FFR, and, how might they inform one another? What research methods and theories are most likely to yield scholarly and practical insights? This emerging sub-discipline in accounting offers a unique opportunity to comment on the evolution of methods in an accounting research stream, and, to consider strategies for increasing the appeal and utility of accounting research beyond the claim that such research often approximates ―chain letters‖ written by academics exclusively to one another (Lee 2001). Many exemplary scholars judge the accounting research published in higher ranked journals to lack innovation and be deficient in its understanding of accounting practice. For example, Hopwood (2007) observes, in among his last public statements about accounting research: ... there is a growing sense of unease about the state and direction of accounting research. Although articulated in a variety of different ways in a number of different contexts, there nevertheless is a view that accounting research has become insufficiently innovative and increasingly detached from the practice of the craft (p. 1365).

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تاریخ انتشار 2012