The auditors and the media as central actors in accounting fraud and scandal

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.