Creativity

Engineering

Philosophy

Social psychology

Accounting

Originality

Constructive fraud

Computer science

Business

Forensic accounting

Empirical research

Psychology

Audit

Value (mathematics)

Epistemology

Machine learning

Engineering ethics

Journal of Financial Crime

Purpose This purpose of this paper is to discuss some observations in the forensic accounting-based fraud literature. The authors identify recent advances in the literature and highlight several important issues that are worth noting. Design/methodology/approach The authors use a commentary analysis. Findings The main message of this commentary paper is that fraud is complicated, and fraud complexity can significantly impact the way researchers undertake forensic accounting-based fraud research. Practical implications The practical implication is that forensic accountants and forensic accounting researchers should incorporate into their practice the complexity of fraud regardless of whether they follow an empirical, experimental, exploratory, analytical or critical approach to fraud investigation. Originality/value In contrast to previous studies, this study identifies the most recent issues emerging in fraud literature.

Advances and issues in fraud research: a commentary