Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature


  • Kania Putri Kinanti Faculty Economics and Business, University of Muhammadiyah Malang
  • Firda Ayu Amalia Faculty Economics and Business, University of Muhammadiyah Malang
  • Aviani Widyastuti Faculty Economics and Business, University of Muhammadiyah Malang
  • Agung Prasetyo Nugroho Wicaksono Faculty Economics and Business, University of Muhammadiyah Malang



Forensic Accounting, Fraud, Fraud Detection, Fraud Prevention


This research was conducted to map and describe research related to forensic accounting in preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected using the PRISMA method. A selection of 51 pieces of literature was then analyzed using the SLR method and assisted by VOSViewer software. The results of this research show that literature with the keyword Fraud is the literature that is most related to the keyword forensic accounting, thus indicating that forensic accounting research related to Fraud research is carried out more often than other topics.


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Abbadi, H. M. A., Dabaghia, M. N., Alrawashdeh, B., & Darwazeh, R. N. (2021). THE ROLE OF GOVERNMENT AND AUDITING OFFICES IN ACTIVATING THE FORENSIC ACCOUNTING TO DISCOVER FINANCIAL FRAUD [Article]. Academy of Accounting and Financial Studies Journal, 25(Special Issue 2), 1-10.
Abdulrahman, M. H. A., Ab Yajid, M. S., Khatibi, A., & Azam, S. F. (2020). The impact of forensic accounting on fraud detection in the UAE banking sector: an empirical study. European Journal of Social Sciences Studies.
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Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2021). THE INTEGRATION OF FORENSIC ACCOUNTING AND THE MANAGEMENT CONTROL SYSTEM AS TOOLS FOR COMBATING CYBERFRAUD [Article]. Academy of Accounting and Financial Studies Journal, 25(2), 1-14.
Akinbowale, O. E., Mashigo, P., & Zerihun, M. F. (2023). The integration of forensic accounting and big data technology frameworks for internal fraud mitigation in the banking industry [Article]. Cogent Business and Management, 10(1), Article 2163560.
Al-Balqa, H. M. A. A., Alrawashdeh, B., Dabaghia, M. N., & Darwazeh, R. N. (2021). THE ROLE OF COURTS AND UNIVERSITIES IN ACTIVATING THE FORENSIC ACCOUNTING TO DISCOVER FINANCIAL FRAUD [Article]. Academy of Accounting and Financial Studies Journal, 25(2), 1-9.
Al Natour, A. R., Al-Mawali, H., Zaidan, H., & Said, Y. H. Z. (2023). The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt [Article]. Journal of Financial Reporting and Accounting.
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Burzinji, Z., Yusoff, W. S., Rosbi, M., Salleh, M. F. M., & Abdullah, A. H. (2022). The effect of forensic accounting on fraud prevention, the moderating role internal control effectiveness. International Journal of Economics, Commerce and Management, 10(1), 213-230.
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Cooper, J. R., & Kawada, B. S. (2022). Balboa security v. M&M systems: Forensic accounting for determining commercial damages [Article]. Journal of Accounting Education, 58, Article 100755.
Das, D. P. K. (2020). Forensic accounting in India. Journal of Business and Social Science, 1(5), 59-66.
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Di Gabriele, J. A., & Huber, W. D. (2015). Topics and methods in forensic accounting research [Article]. Accounting Research Journal, 28(1), 98-114.
Dutta, S. K., Caplan, D. H., & Marcinko, D. J. (2014). Blurred vision, perilous future: Management fraud at Olympus [Article]. Issues in Accounting Education, 29(3), 459-480.
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Fadilah, S., Maemunah, M., Lim, T. N., & Sundary, R. I. (2019). Forensic accounting: Fraud detection skills for external auditors [Article]. Polish Journal of Management Studies, 20(1), 168-180.
Firmanza, F., Abidin, R., & Ruswanda, I. (2022). The Important Role Of Forensic Accounting And Investigative Audit In Fraud Prevention And Disclosure. Jurnal Pendidikan dan Konseling (JPDK), 4(4), 4600-4617.
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Hashem, F. (2021). The role of forensic accounting techniques in reducing cloud based accounting risks in the Jordanian five stars hotels [Article]. WSEAS Transactions on Business and Economics, 18, 434-443, Article 44.
Hassan, S. W. U., Kiran, S., Gul, S., Khatatbeh, I. N., & Zainab, B. (2023). The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention [Article]. Journal of Financial Reporting and Accounting.
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Imam, A., Kumshe, A., & Jajere, M. (2015). Applicability of forensic accounting services for financial fraud detection and prevention in the public sector of Nigeria. International Journal of Information Technology and Business Management, 40(1), 136-152.
Jamieson, D., Awolowo, I. F., Garrow, N., Winfield, J., & Bhaiyat, F. (2019). FINANCIAL SHENANIGANS: THE IMPORTANCE OF ANTI-FRAUD EDUCATION [Article]. Journal of Governance and Regulation, 8(3), 58-63.
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.
Kern, S. M., & Weber, G. J. (2016). Implementing a “real-world” fraud investigation class: The justice for fraud victims project [Article]. Issues in Accounting Education, 31(3), 255-289.
Kramer, B., Seda, M., & Bobashev, G. (2017). Current opinions on forensic accounting education [Article]. Accounting Research Journal, 30(3), 249-264.
Laupe, S., Abdullah, M. I., Kahar, A., Saleh, F. M., Zahra, F., & Syamsuddin, N. A. (2022). AUDITOR’S SKEPTICISM, FORENSIC ACCOUNTING, INVESTIGATION AUDIT AND FRAUD DISCLOSURE OF CORRUPTION CASES [Article]. Journal of Governance and Regulation, 11(3), 189-196.
Mandal, A., & S, A. (2023). Evaluating the perceived usefulness and fairness of forensic accounting and investigation standards [Article]. Journal of Financial Regulation and Compliance.
Mansour, A. Z., Ahmi, A., & Popoola, O. M. J. (2020). The personality factor of conscientiousness on skills requirement and fraud risk assessment performance [Article]. International Journal of Financial Research, 11(2), Article p405.
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Mittal, P., Kaur, A., & Gupta, P. K. (2021). The mediating role of big data to influence practitioners to use forensic accounting for fraud detection. European Journal of Business Science and Technology, 7(1), 47-58.
Navarrete, A. C., & Gallego, A. C. (2022). Forensic accounting tools for fraud deterrence: a qualitative approach. Journal of Financial Crime, 30(3), 840-854.
Numata, S., & Takeda, F. (2010). Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama. The International Journal of Accounting, 45(2), 175-199.
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Oyerogba, E. O. (2021). Forensic auditing mechanism and fraud detection: the case of Nigerian public sector [Article]. Journal of Accounting in Emerging Economies, 11(5), 752-775.
Pitchayatheeranart, L., & Phornlaphatrachakorn, K. (2023). Forensic Accounting and Corporate Productivity in Thailand: Roles of Fraud Detection, Risk Reduction and Digital Capability [Article]. Management and Accounting Review, 22(2), 355-379.
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How to Cite

Kinanti, K. P., Amalia, F. A., Widyastuti, A. ., & Wicaksono, A. P. N. (2024). Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature. Journal of Accounting and Finance Management, 4(6), 462–485.

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