Author(s) :

Syed Abdullah, Dr. Shivaprasad.

Volume/Issue :

Abstract :

Financial fraud continues to undermine institutional integrity, investor confidence, and broader economic stability. As fraudulent schemes grow more sophisticated — leveraging digital platforms, complex ownership structures, and regulatory loopholes — traditional auditing methods prove increasingly insufficient for timely detection. This study investigates the role of forensic accounting as a superior alternative framework for detecting financial fraud and compares its effectiveness against conventional audit processes.

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