Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly fragmented and little is known about the development and...

We synthesize the extant behavioral and archival literature examining the internal audit function's (IAF's) contribution to and association with research published in six broad and 13 subject-specific accounting journals since 2004. Rather than use the corporate governance cornerstone or mosaic...