This interdisciplinary review highlights the significant body of work on organizational wrongdoing, on governmental and societal corruption and illegality, and approaches that go beyond the two dominant areas of accounting and audit research on fraud, namely on fraud detection and prevention...

Corporate and securities laws are seen to mitigate corporate fraud by 'manipulating the incentives of agents': presenting corporate agents with a probability of being caught and punished if they commit fraud. This article suggests that the same laws also affect corporate fraud in a significant...