Guardians of accountability: Accounting professionals' roles in fraud prevention and early internal detection

Éditeurs invités

• Domenico Campa, International University of Monaco
• Mary Vera-Colina, Universidad Nacional de Colombia
• Dan-Richard Knudsen, NHH Norwegian School of Economics
• Aziza Laguecir, EDHEC Business School

Synthèse

This special issue addresses the under-explored preventive dimensions of accounting fraud and scandals, focusing on how fraudulent conduct might be avoided entirely and what conditions foster organizational integrity. Rather than examining only the aftermath of scandals, the collection seeks to understand the social, institutional, and ethical processes through which fraud is produced, enabled, or resisted within organizations, with particular attention to how professionals, organizational structures, and institutional environments either facilitate or constrain effective prevention.

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Thèmes proposés

• Role of auditors, fraud examiners, and other professionals in detecting or preventing fraud and navigating responsibilities in practice
• Digitalisation through blockchain, AI, and fintech infrastructures and their impact on fraud detection and early internal detection
• Organisational conditions and cultural norms that enable or suppress ethical decision-making in the accounting function
• Ethical and psychological consequences faced by internal whistle-blowers and factors shaping their decisions to speak up or remain silent
• Legal, organisational, and professional safeguards to protect those who disclose financial wrongdoing
• Lessons from failures to prevent scandals, particularly where early warnings were available but ignored
• Institutional settings and regulatory environments that facilitate or constrain fraud prevention and early internal detection
• Role of communities and NGOs in disclosing information to prevent fraud and accounting scandals
• Organisational design and structure as preventative architectures against fraud
• Management accountants as potential whistle-blowers and their unique positioning to detect fraudulent activities