This paper examines the positive (scientific) approach to accounting research, defined here as any research intended to understand objective causes of human behaviour in accounting settings. It presents a set of ontological and epistemological assumptions which are minimally required for...

Cover -- EDITORIAL ADVISORY BOARD -- Forensic accounting teaching and research -- Exploring evidence to develop a nomenclature for forensic accounting -- What is the 'good' forensic accountant? A virtue ethics perspective -- A chronological review of the Australian litigation risk environment...