A Systematic Review on Emerging Trends, Future Directions of Forensic Accounting, and Its Contribution to Vietnam

Tran Khanh Lam and Le Vuong Bao Xuyen ()
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Tran Khanh Lam: Vietnam Association of Certified Public Accountants (VACPA)
Le Vuong Bao Xuyen: Industrial University of Ho Chi Minh City (IUH)

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 209-218 from Springer

Abstract: Abstract This study explores emerging trends and development directions of forensic accounting in the coming time, emphasizing the role of forensic accountants in detecting financial fraud in the context of socioeconomic difficulties drastically changed. The article also shows the importance of keeping up to date with new knowledge and techniques to effectively prevent financial and accounting fraud. The study delves into several key themes, such as technological advancements, international cooperation and regulation, the relevance of forensic accounting in the digital economy, and professional ethical considerations. By understanding and adapting to these trends, forensic accountants can improve their effectiveness in protecting financial system integrity and transparency, preventing, and detecting financial and accounting fraudulent activities.

Keywords: Emerging trends; Future directions; Forensic accounting; Financial fraud; Technology (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-8472-5_20

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DOI: 10.1007/978-981-99-8472-5_20

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