What Is the Purpose of Research in Forensic Accounting?

Hundreds of studies have been published in forensic accounting journals over the past 15 years on various topics using a variety of research methods. But the basic question has yet to be addressed – what is the purpose of research in forensic accounting? Forensic accounting and forensic accounting research do not exist in a vacuum. Ignoring the social context in which forensic accounting is situated leads to research that does not promote the purpose of forensic accounting research. To understand the purpose of research in forensic accounting, we need to understand forensic accounting as a social field. If the research methods used in forensic accounting research do not further the purpose of forensic accounting research then the usefulness of the research and its results are greatly diminished. We identify the purpose of forensic accounting research, and present conclusions and recommendations