Commentary from the American Accounting Association’s 2011 Annual Meeting Panel on Emerging Issues in Fraud Research- Dr. Sara Kern

At one of the forensic and investigative accounting panels at the American Accounting Association’s 2011 Annual meeting, panelists discussed some of the common misconceptions about fraud, the dearth of articles related to fraud examination and forensic accounting published in the mainstream accounting journals, and the many opportunities for future research in these areas. They also discussed the publication process as it relates to articles on fraud examination and forensic accounting topics. This article summarizes their discussion, and also draws upon some of the relevant published literature to highlight some of the fraud topics that are still largely unexplored and thus ripe for academic research.

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