The Role of Forensic Accounting in the Detection and Fraud Prevention: A Systematic Literature Review

Abstract

This paper presents a systematic literature review (SLR) conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method to identify and assess existing literature on forensic accounting. The aim is to determine the contribution of forensic accounting to fraud detection and prevention, and to investigate the standard techniques for fraud detection and prevention, as well as the significant challenges that hinder the application of forensic accounting in fraud prevention and detection.The findings of the review reveal a positive correlation between forensic accounting and fraud detection and prevention, with the complexity of fraud being highlighted as a significant factor to consider. The study also emphasizes the need for increased consumer understanding of basic forensic accounting techniques, as well as incorporating forensic accounting into undergraduate and post-graduate courses. The paper's originality and value lie in its holistic approach to addressing fraud detection, prevention, and challenges in forensic accounting, and the use of PRISMA and SLR techniques, which have been under utilized in this field

The Sustainability Reporting Within the Asean Countries; A Bibliometric Analysis Review

“…This research will complement previous research that has been done by presenting past research related to sustainability reports (Benameur et al, 2023;Bosi et al, 2022;Effah et al, 2023;Pasko et al, 2021) using countries in ASEAN (Wahyuningrum et al, 2023). Data is taken only from the Scopus database (Dewayanto, 2021;Tubarad et al, 2022;Wahyuningrum et al, 2023) considering that Scopus is one of the most popular and widely involves academic databases that provide reputable journal articles, references, and publications for research and development (Mohanty et al, 2023). Data searches in the Scopus Database will use the keyword "Sustainability Reporting" with restrictions based on countries in ASEAN, namely Indonesia, Malaysia, Singapore, Thailand, Cambodia, the Philippines, Brunei Darussalam, Vietnam, Laos and Myanmar.…”