PASCIDEV: Pasundan Social Science Development
Vol. 6 No. 2 (2026): Pasundan Social Science Development (PASCIDEV)

Forensic Accounting And Whistleblowing In Fraud: A Literature Study

Wulan Safitri (Universitas Wijaya Kusuma Surabaya, Jawa Timur, Indonesia)
Iman Karyadi (Universitas Wijaya Kusuma Surabaya, Jawa Timur, Indonesia)
Dijah Julindrastuti (Universitas Wijaya Kusuma Surabaya, Jawa Timur, Indonesia)



Article Info

Publish Date
03 Jul 2026

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.

Copyrights © 2026






Journal Info

Abbrev

pascidev

Publisher

Subject

Social Sciences

Description

The Pasundan Social Science Development (PASCIDEV) aims to publish articles that show high levels of theoretical insight or empirical analytic work and gives preference to articles that demonstrate engagement on the key issues that face society issues. The Pasundan Social Science Development ...