Field study analysis of fraud

Dr. Lokanan was awarded Internal Grant for Research funds for a field level analysis of fraud using the Situational Action Theory for findings to inform fraud management policies.

The accounting literature on fraud is often researched at the individual and organizational levels. In so doing, the field level analysis of fraud escapes intellectual scrutiny. This proposed paper addresses the gap in the understanding of fraud by employing Situational Action Theory (SAT) to analyze fraud at the field level and thereby highlighting challenges that are more general across a field. It is hard not to see the findings of this paper being used by anti-fraud organizations to inform fraud management policies and the apparatus of fraud risks.