“…According to DiGabriele et al ( 2020), forensic accountants are becoming more involved in risk reduction through the design and implementation of expanded procedures for statutory audits, counsel to audit committees, and the implementation of fraud prevention activities. Forensic accounting employs investigative, accounting, auditing, and other skills to identify financial fraud and other financial crimes (Cooper & Kawada, 2022;Davidyan et al, 2022;Shbail, Obeid, Salleh, et al, 2023;Wahyuni-TD et al, 2021). A recent development in fraud detection is forensic accounting, which goes above and beyond standard auditing techniques.…”