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April 14, 2026Open Access

The Role of Forensic Accounting in Detecting Financial Fraud: A Comparative Analysis

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Authors

DADr. Shivaprasad Syed Abdullah

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Implication

Compares forensic accounting's effectiveness in detecting financial fraud against traditional auditing, suggesting enhanced practices for better outcomes.

Key Points

  • The research aims to evaluate forensic accounting's effectiveness in detecting financial fraud compared to conventional methods.
  • Quantitative research design using structured Likert-scale questionnaires.
  • Collected primary data from 50 participants including accountants and financial analysts.
  • Examined constructs such as forensic practices, expertise, support, and technology.
  • Employed multiple linear regression, mediation, and moderation analyses for hypothesis testing.
  • Forensic accounting significantly improves fraud detection outcomes (β = 0.47, p < 0.001).
  • Detects fraud 2–3 times faster than traditional methods.
  • Reduces organizational fraud losses by up to 54%.
  • All five research hypotheses were supported at significant levels.

Cite This Study

Dr. Shivaprasad Syed Abdullah (2026) studied this question.

synapsesocial.com/papers/69ddd99ae195c95cdefd6dc5https://doi.org/10.5281/zenodo.19533634
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Role of Forensic Accounting in Detecting Financial Fraud in Emerging Markets2025
  2. 2Forensic Accounting Techniques in Detecting Frauds2024 · 10 citations
  3. 3Reinforcing Transparency: The Synergistic Role of Forensic Accounting and Investigative Auditing in Combating Corporate Fraud2025 · 1 citations
  4. 4The Role of Forensic Accounting in Combating Financial Crimes Resulting From Accounting Estimates2024
  5. 5Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting with Internal Control2025 · 1 citations