Accounting Fraud and Forensic Accounting
DOI:
https://doi.org/10.46793/Rev25112.109MKeywords:
accounting fraud, detection, forensic accountingAbstract
Accounting fraud is one of the most serious forms of financial irregularities, with significant consequences for the stability of financial markets, investor confidence and the overall economic security of organizations. These frauds include the deliberate distortion of financial statements, the concealment of liabilities, the overstatement of assets, and the manipulation of income and expenses, often for personal or corporate benefits. The paper uses the methodology of a systematic literature review. This paper aims to perceive the characteristics of accounting fraud and its consequences, as well as the role of forensic accounting in the detection, investigation and prevention of such fraud.
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