Rea Press null Rea Press3009-44613009-4461 Rea Press https://doi.org/10.22105/tqfb.v3i1.81 Research Article Forensic accounting, Financial fraud, Financial integrity A Review of the Role of Forensic Accounting in Fraud Prevention and Detection: An Examination of Influencing FactorsA Review of the Role of Forensic Accounting in Fraud Prevention and Detection: An Examination of Influencing Factors Pourali Mohammad Reza Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran. Bahrami Bahareh Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran. 02 2026 09 02 2026 3 1 © 2026 Rea Press 2026

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 A Review of the Role of Forensic Accounting in Fraud Prevention and Detection: An Examination of Influencing Factors

In the current era, despite the expansion and increasing complexity of financial transactions, phenomena of fraud and corruption have grown significantly, bringing with them detrimental consequences. The presence of forensic accounting provides an opportunity to prevent the occurrence and expansion of financial fraud. As a specialized professional field that integrates financial, legal, and social knowledge to detect fraud, forensic accounting contributes to the integrity and sustainability of national economies. Accordingly, the aim of the present study is to provide a review of the role of forensic accounting in fraud prevention and detection, while identifying and examining the influencing factors in this domain. The subject under investigation was addressed through a review of 66 domestic and international studies. Subsequently, an analysis of the role of forensic accounting in fraud detection is presented.

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