A Review of the Specialized Literature on the Critical Aspects of Forensic Accounting in the Current Economic Context

Abstract

This research paper aims to analyze the critical dimension of the field of forensic accounting, against the background of changes in the current economic context. The globalization and digitalization of operational processes within society are the main determining factors of the increase in the complexity of fraud. This complexity, with a universal resonance, amplifies the role of forensic accounting in the process of detecting, preventing and combating economic and financial crime. The research proposes an analysis of recent literature in order to identify the evolutionary trends manifested in the field under analysis, as well as the most relevant challenges associated with it. The methodology used in the paper is based on theoretical analysis and involves a critical review of the most relevant articles in the specialized literature, available in scientific databases. The results obtained in the paper highlight a permanent transformation of the field of forensic accounting, influenced by the widespread use of emerging technologies. CZU: [657:343.37]:001.891; JEL: M21, M41, M42