Running head: FORENSIC ACCOUNTING AND FRAUD1
Fraud Research
Brody, Melendy, and Frank (2012) remind us, fraud research is an area quickly attracting
attention from professional researchers, “the general public and the media” (p. 514). The word
fraud and the broad actions or activities involving fraud are generally understood by all people,
in some form. However, there are also many general misconceptions about the extent or details
of fraudulent activity and the types of fraud that occur, not only amongst the general public, but
also in business and government. This is only one of the reasons that the demand and need for
fraud research is rising continuously. An article from The Management Journal for Theory and
Practice Management written by Mitric (2012) explains that “financial scams and fraud appear
to be a global problem” (p. 45).
Forensic Accounting
