Forensic Accounting in the Digital Era: Modern Technologies in the Detection of Financial Fraud
DOI:
https://doi.org/10.46793/Rev25112.061MKeywords:
forensic accounting, financial fraud, digital forensics, blockchain, artificial intelligence, data analyticsAbstract
The transformation driven by business digitalization has reshaped all aspects of the financial system, particularly the methods used to detect and prevent financial fraud. Forensic accounting, an interdisciplinary field uniting finance, law, and technology, has emerged as a fundamental mechanism for safeguarding market integrity and public trust. In an era where data represents the most valuable asset, technological innovations such as artificial intelligence, blockchain, digital forensics, and big data analytics have become essential in identifying irregularities and reconstructing financial flows. Their integration not only enhances fraud detection techniques but also redefines the very notion of professional accountability in financial reporting. This paper explores the evolving role of forensic accounting as a discipline that harmonizes the traditional principles of accuracy and reliability with the transformative potential of digital technologies.
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