The Continued Need for Diversity in Fraud Research

Excerpt

The motivation for this special issue arose when two of the co-editors discovered they had similar interests in fraud research, but from different vantage points. Each used different theoretical foundations and methodologies, yet each had interesting insights to share with regard to fraud within organizations. They planned a conference in which a set of researchers from accounting and the management and organizational behavior fields were invited to come together and discuss their research. While the insights gained from the presentations were useful in themselves, especially notable was how each set of researchers appeared surprised by the insights, approaches, and methodologies used in each field. There arose a strong perception that each discipline’s approach could potentially benefit and inform the other. …