Iman Karyadi
Universitas Wijaya Kusuma Surabaya, Jawa Timur, Indonesia

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Forensic Accounting And Whistleblowing In Fraud: A Literature Study Wulan Safitri; Iman Karyadi; Dijah Julindrastuti
Pasundan Social Science Development Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)
Publisher : Doctoral Program of Social Science Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascidev.v6i2.374

Abstract

This study analyzes the role of forensic accounting and whistleblowing in uncovering fraud amidst high corruption challenges. Using a literature review approach, data was collected from 50 research articles. The results indicate that forensic accounting is effective in detecting and uncovering fraud through in-depth analysis, while whistleblowing serves as a crucial reporting mechanism for prevention and mitigation. The combination of these two approaches creates more comprehensive oversight, particularly in the public and banking sectors, in preventing fraud. This study also recommends further study to explore the influence of new technologies in forensic accounting.