Forensic Accounting in the Digital Age: Techniques, Challenges, and Future Directions
Forensic accounting has evolved from traditional fraud detection into a multifaceted discipline that blends investigative skills, legal acumen, and digital expertise. In an era of increasing cybercrime, financial complexity, and globalized fraud schemes, forensic accountants play a vital role in uncovering financial misstatements, corporate misconduct, and illicit transactions. This article explores the contemporary landscape of forensic accounting, its tools and methodologies, major case examples, and future prospects in the face of emerging digital risks.… Read more