2025, Vol. 7, Issue 5, Part C

Author(s): Shivakumar Unnibavi and Vivek Kumar Mishra

Abstract: Forensic accounting comprises a detailed examination and investigation of a person or entity's financial records and information in order to look into any financial mis behavior or fraud. Forensic accountants utilize their knowledge of accounting, auditing, and investigation to find evidence of fraud. A forensic accountant often collects evidence and produces a report in cases of fraud, bankruptcy, insurance claims, embezzlement, or other financial misfeasance or theft, among other difficulties. The primary aim of this paper is to discuss the meaning, objectives and potential of forensic accounting, growing no. of frauds and discussing the role of forensic accounting techniques with their application in uncovering financial fraud across diverse industries. It is concluded that through their work, companies, investors, and stakeholders' financial interests are protected, and the integrity of the financial markets, corporate governance, and law enforcement are all strengthened.

DOI: 10.33545/27068919.2025.v7.i5c.1476

Pages: 189-194 | Views: 1031 | Downloads: 256

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