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Forensic Accounting Practices: Evaluating the Current Research

  • Majdi Wael Alkababji,
  • Rana Mahmoud Abdou Mostafa,
  • Abdelrazaq Farah Freihat,
  • Walaa Nasr-El-dein Gad,
  • Mohammed Alzahrane,
  • Nafisah Yami,
  • Nourhene Guellim,
  • Mohamed Shaaban Ibrahim Shaaban

摘要

Forensic accounting is playing a very important role in detecting and solving both financial and economic fraud. This assessment covers a wide range of forensic accounting research disciplines, such as corporate governance, fraud investigation, digital forensics, and the integration of artificial intelligence (AI). This paper presents a complete evaluation for forensic accounting research in the current situation through collecting data from many studies that focus on this field. It focuses on the efficient role of forensic accounting in maintaining financial integrity and promoting ethical corporate behavior.