Research in Forensic Accounting - What Matters?
Journal of Theoretical Accounting Research, 10(1), 40-70, 2014
31 Pages Posted: 21 Nov 2014
Date Written: March 28, 2014
The purpose of this paper is to build on and expand Stone and Miller's (2013) (henceforth, Stone and Miller) propositions concerning "what matters" in forensic accounting research. Forensic accounting research that matters is a function of the purpose(s) of forensic accounting research. Stone and Miller's work serves as a prelude for more mature forensic accounting research, a starting point for a debate about what constitutes forensic accounting research that matters. We critique their work and extend the debate by further developing their propositions.
Keywords: Forensic accounting, research, investigative accounting, fraud, valuation
JEL Classification: M39, M40, M41
Suggested Citation: Suggested Citation