Forensic Accounting: The Frontline Defence Against Corporate Frauds

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Author(s): Richa Diwakar (Amity University, Noida, India), Ritu Wadhwa (Amity Business School, Amity University, Noida, India), T. V. Raman (BIMTECH, India)and Kavita Mangilal Joshi (Amity College of Commerce and Finance, Amity University, Noida, India)
Copyright: 2026
Pages: 42
Source title: Global Concepts and Applications in Corporate Finance
Source Author(s)/Editor(s): Md. Kamrul Bari (Uttara University, Bangladesh)
DOI: 10.4018/979-8-3693-8247-9.ch004

Keywords: Accounting & Finance / Accounting and Finance / Business & Management / Business Science Reference

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Abstract

Forensic accounting is a crucial element in upholding the honesty of financial practices in the corporate sphere. This investigates convergence of forensic accounting and corporate finance examining the risks presented by corporate fraud. The growing intricacy of financial transactions has created a fertile environment for fraudulent activities on global scale. Forensic accountants, armed with a combination of investigative skills and accounting knowledge are skilled at uncovering inconsistencies. The discussion spotlights significant cases where forensic accounting played a crucial role in revealing fraud. At the heart of the section are the methods employed by forensic accountants, including data analysis, examination of financial statements, digital forensics, and more. Additionally, the organizational role of forensic accountants within corporations is examined alongside the international aspect of forensic accounting. Lastly, the future direction of forensic accounting is considered, advancing technologies and methodologies will shape its role.

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