{"title":"The auditors and the media as central actors in accounting fraud and scandal","authors":"Domenico Campa , Aziza Laguecir","doi":"10.1016/j.cpa.2024.102787","DOIUrl":null,"url":null,"abstract":"<div><div>This guest editorial addresses the enduring issues of accounting fraud and scandal, highlighting the roles of auditors and the media in shaping public perception and accountability. Despite the advances in regulatory mechanisms and surveillance, accounting scandals persist, often catalyzed by the complex interplay between corporate practices, media framing, and societal scrutiny. We review traditional approaches that emphasize individual wrongdoing and further advocate for an expanded view that integrates organizational and social dimensions of fraud. The special issue presents five articles examining these dynamics, focusing on the role of auditors and the media’s role in fraud and scandal. We underscore the need for further interdisciplinary research that explores the distinctions between fraud and scandal, the ethics of whistleblowing, and the impact of digitalization on fraud complexity and detection.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"101 ","pages":"Article 102787"},"PeriodicalIF":8.3000,"publicationDate":"2025-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235424000868","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
This guest editorial addresses the enduring issues of accounting fraud and scandal, highlighting the roles of auditors and the media in shaping public perception and accountability. Despite the advances in regulatory mechanisms and surveillance, accounting scandals persist, often catalyzed by the complex interplay between corporate practices, media framing, and societal scrutiny. We review traditional approaches that emphasize individual wrongdoing and further advocate for an expanded view that integrates organizational and social dimensions of fraud. The special issue presents five articles examining these dynamics, focusing on the role of auditors and the media’s role in fraud and scandal. We underscore the need for further interdisciplinary research that explores the distinctions between fraud and scandal, the ethics of whistleblowing, and the impact of digitalization on fraud complexity and detection.
期刊介绍：
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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