Vol. 11, Special Issue 11, Part A (2025)
Forensic accounting's role in determining financial fraud
Forensic accounting's role in determining financial fraud
Author(s)
Sunitha M
Abstract
In the fields of finance, law, and investigation, forensic accounting serves as a crucial discipline at the confluence of financial knowledge and investigative abilities. In today's complicated financial environment, this research investigates the objectives, practises, and importance of forensic accounting. In-depth discussion is given on the function of forensic accountants, their specialties, and how they affect judicial procedures, corporate governance, and the avoidance of financial crimes. The report examines the current literature on forensic accounting research (FAR) around the globe and proposes potential directions for further study in this area. The difficulties of using forensic accounting to uncover financial wrongdoing are highlighted, as well as the methods forensic accountants use. A presentation of the study approach for looking at situations of financial malfeasance and fraud is also made. The findings and debate illustrate the complexity of forensic accounting and its critical role in identifying and correcting financial fraud and misconduct, laying the groundwork for wise decision-making in both the public and private sectors.