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Disclosure of fraud control information in annual reports as a means of discharging public accountability

Ludek Seda (Flinders Business School, Flinders University, Adelaide, Australia)
Carol Ann Tilt (UniSA Business School, University of South Australia, Adelaide, Australia)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 5 June 2020

Issue publication date: 2 February 2023




This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of Commonwealth agencies and bodies.


The study uses a qualitative approach with the aim of expanding the body of empirical literature on disclosure of fraud control information in annual reports. The study further uses the theory of accountability – an essential concept for organisations that exist for public interest.


The results show that there is some prima facie evidence of public accountability. However, these results suggest that current disclosures of fraud-related activities in annual reports are failing to ensure the public is aware of activities used to combat fraud and its implications for the public interest.

Practical implications

The results have important implications for developing a framework for good reporting of fraud control activities.


This research study adds to the limited body of knowledge regarding how public entities discharge their accountability in relation to their fraud control activities.



Seda, L. and Tilt, C.A. (2023), "Disclosure of fraud control information in annual reports as a means of discharging public accountability", Journal of Financial Crime, Vol. 30 No. 2, pp. 464-493.



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