Topics and methods in forensic accounting research

TY - JOUR

T1 - Topics and methods in forensic accounting research

AU - Di Gabriele, James A.

AU - Huber, Wm Dennis

N1 - Publisher Copyright: © Emerald Group Publishing Limited 1030-9616.

PY - 2015/7/6

Y1 - 2015/7/6

N2 - 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.

AB - 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.

KW - Forensic accounting

KW - Research methods

KW - Research topics

UR - http://www.scopus.com/inward/record.url?scp=84931089769&partnerID=8YFLogxK

U2 - 10.1108/ARJ-08-2014-0071

DO - 10.1108/ARJ-08-2014-0071

M3 - Article

SN - 1030-9616

VL - 28

SP - 98

EP - 114

JO - Accounting Research Journal

JF - Accounting Research Journal

IS - 1

ER -