Corporate Governance and Forensic Accounting: A Systematic Literature Review

The objective of this study is to present a systematic literature review by analyzing the existing literature on corporate governance and forensic accounting and thereby identifying the existing gap in the respective fields.By using the scientific method of systematic literature review (SLR) on high quality articles published in English language from Scopus database during 2002-2021, the study highlights that forensic accounting (FA) practice has become very critical in unravelling the complex accounting exercise that has muddled financial reports and the acceptance of new rules and regulations regarding corporations' governance in the world has transformed the Corporate Governance (CG) framework.This study presents framework for future research using forensic accounting as a preventive and investigative measure for fraud control.Results reveal that forensic accounting is the application of financial and investigative skills conducted to resolve the unresolved issues, thus strengthening corporate governance.Forensic Accounting can assist corporate governance by removing potential fraud risks and supplementing intern al controls.