Topics and Methods in Forensic Accounting Research

Abstract

Purpose: The purposes of this paper are to (1) 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; (2) discover what research methods have been most commonly used; and (3) identify research methods that have been infrequently used.Design/methodology/approach: This is a descriptive study that explores the topics and methods used in forensic accounting research published in forensic accounting journals.Findings: Fraud and quantitative methods make up largest percentage of topics and research methods published in forensic accounting journals.Research limitations/implications: 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: 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.Social implications: Results should encourage more research into forensic accounting topics using a variety of research methods.