Towards a Forensic Accounting Paradigm: A Neo-Empiricist Research Agenda

The aim of the discussion paper is to position neo-empiricism as an appropriate theoretical perspective from which to conduct proposed research on how accountants, practitioners and regulators, make sense of the fraud prevention and detection process. It is argued that such a methodological stance provides a rigorous methodological basis whilst facilitating the flexibility of research questioning necessary for effective forensic accounting research. The paper discusses the nature of forensic accounting research and argues for the need to often adopt an objectivity engagement with our understanding of the social world. From this perspective neo-empiricism is argued as a meaningful alternative to positivism, whilst recognizing through the discussions the theoretical assumptions and limitations this approach makes.