A Review of the Role of Forensic Accounting in Fraud Prevention and Detection: An Examination of Influencing Factors

Authors

  • Mohammad Reza Pourali * Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran. https://orcid.org/0000-0003-1871-9286
  • Bahareh Bahrami Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran.

https://doi.org/10.22105/tqfb.v3i1.81

Abstract

In the current era, despite the expansion and increasing complexity of financial transactions, phenomena of fraud and corruption have grown significantly, bringing with them detrimental consequences. The presence of forensic accounting provides an opportunity to prevent the occurrence and expansion of financial fraud. As a specialized professional field that integrates financial, legal, and social knowledge to detect fraud, forensic accounting contributes to the integrity and sustainability of national economies. Accordingly, the aim of the present study is to provide a review of the role of forensic accounting in fraud prevention and detection, while identifying and examining the influencing factors in this domain. The subject under investigation was addressed through a review of 66 domestic and international studies. Subsequently, an analysis of the role of forensic accounting in fraud detection is presented.

Keywords:

Forensic accounting, Financial fraud, Financial integrity

References

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2026-02-09

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Vol. 3 No. 1 (2026): Transactions on Quantitative Finance and Beyond

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Pourali, M. R., & Bahrami, B. (2026). A Review of the Role of Forensic Accounting in Fraud Prevention and Detection: An Examination of Influencing Factors. Transactions on Quantitative Finance and Beyond, 3(1), 43-56. https://doi.org/10.22105/tqfb.v3i1.81
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