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DC Field | Value | Language |
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dc.contributor.author | Kaur, Baljinder | - |
dc.contributor.author | Sood, Kiran | - |
dc.contributor.author | Grima, Simon | - |
dc.date.accessioned | 2024-04-17T14:54:09Z | - |
dc.date.available | 2024-04-17T14:54:09Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Kaur, B., Sood, K., & Grima, S. (2022). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/121017 | - |
dc.description.abstract | Purpose: This paper aims to determine how forensic accounting contributes to fraud detection and prevention and answer the following research questions: What are the standard techniques for fraud detection and prevention; and What are the significant challenges that hinder the application of forensic accounting in fraud prevention and detection? | en_GB |
dc.description.abstract | Design/methodology/approach The authors use the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to carry out a systematic literature review (SLR) to identify and assess the existing literature on forensic accounting. | en_GB |
dc.description.abstract | Findings: There exists a positive correlation between forensic accounting and fraud detection and prevention. Moreover, in both the empirical and non-empirical findings, the authors note that fraud is complex, and in carrying out fraud investigations, one must be aware of its complexity. | en_GB |
dc.description.abstract | Practical implications: Although drug counterfeiting is a sector where forensic accountants have paid less attention, it is a rapidly expanding fraud area. This paper finds that to detect fraud at an early stage, one must increase consumer understanding of basic forensic accounting techniques by implementing accurate supply chain monitoring systems and inventory management controls and conducting adequate and effective regulatory, honest and legitimate customs inspections. | en_GB |
dc.description.abstract | Social implications: The major factors that restrict forensic accounting are a lack of awareness and education. Hence, it is essential to incorporate forensic accounting in undergraduate and post-graduate courses. | en_GB |
dc.description.abstract | Originality/value: From the existing literature, it has been observed that very few studies have been conducted in this field using the PRISMA and SLR techniques. Also, the authors carried out a holistic study that focuses on three different areas – fraud detection, fraud prevention and the challenges in forensic accounting. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Emerald Publishing Limited | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Forensic accounting | en_GB |
dc.subject | Fraud | en_GB |
dc.subject | Fraud investigation | en_GB |
dc.subject | Fraud -- Prevention | en_GB |
dc.title | A systematic review on forensic accounting and its contribution towards fraud detection and prevention | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.1108/JFRC-02-2022-0015 | - |
dc.publication.title | Journal of Financial Regulation and Compliance | en_GB |
Appears in Collections: | Scholarly Works - FacEMAIns |
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