Authors : Shital Bhimrao Nandeshwar

Volume/Issue : Volume 11 - 2026, Issue 7 - July

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Google Scholar : https://tinyurl.com/4bdcs84s

Scribd : https://tinyurl.com/48whcbuf

DOI : https://doi.org/10.38124/ijisrt/26jul1613

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Abstract : Purpose: This study synthesizes global forensic accounting research, identifying critical barriers to fraud detection, evaluating technological integration, and proposing a unified framework to bridge gaps between academic preparedness, professional practice, and regulatory enforcement.  Design/Methodology/Approach: A systematic literature review (SLR) followed PRISMA 2020 guidelines. After screening 485 records, 57 peer-reviewed studies (2007–2026) were analyzed using thematic synthesis. Quality was assessed via JBI checklist.

Keywords : Forensic Accounting, Financial Fraud, Cybersecurity, AI in Forensics, Fraud Triangle, Systematic Literature Review, PRISMA.

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