The Evolution of Forensic Accounting in the Digital Era A Systematic Literature Review of Fraud Detection, Professional Competencies, Technology, and Financial Crime Prevention
DOI:
https://doi.org/10.70142/jbs.v2i02.141Keywords:
Forensic Accounting, Fraud Detection, Professional Competencies, Digital Technology, Financial Crime PreventionAbstract
The evolution of forensic accounting in the digital era has transformed its role from traditional fraud investigation toward a broader, technology-enabled approach to financial crime prevention. This qualitative systematic literature review examines the development of forensic accounting through four interconnected dimensions: fraud detection, professional competencies, technological advancement, and financial crime prevention. The review synthesizes prior research to identify major themes, emerging trends, and gaps in the literature. The findings indicate that forensic accounting increasingly integrates multidisciplinary knowledge with digital technologies, including big data analytics, digital forensics, and advanced analytical tools, to enhance the identification and prevention of financial irregularities. At the same time, professional competencies, education, ethical judgment, and technological capabilities remain essential for effective practice. The review highlights a continuing shift from reactive fraud detection toward proactive, technology-supported financial crime prevention and identifies opportunities for further research on digital competencies, intelligent forensic tools, and organizational implementation.
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