Digital Forensics Science and Knowledge Organization: An Interdisciplinary Approach to Addressing the Conceptual Challenges of Born-Digital Records

Montoya-Mogollón, Juan Bernardo; Troitiño, Sonia

doi:10.5771/9783956507762-302

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“…One significant aspect of this interdisciplinary approach is the integration of digital forensics with knowledge organization. The study "Digital Forensics Science and Knowledge Organization: An Interdisciplinary Approach to Addressing the Conceptual Challenges of Born-Digital Records" by Montoya-Mogollón and Troitiño (2020) discusses how the combination of archival, diplomatic, and digital forensics can address the challenges posed by digital records. This approach is essential in maintaining the authenticity, accuracy, and reliability of digital records, which are often the cornerstone of forensic accounting investigations.…”

Section: The Role Of Interdisciplinary Approaches In Enhancing Forens...mentioning

confidence: 99%

“…This approach is essential in maintaining the authenticity, accuracy, and reliability of digital records, which are often the cornerstone of forensic accounting investigations. The study emphasizes the importance of provenance, original order principles, and chain of custody in ensuring the integrity of digital evidence (Montoya-Mogollón & Troitiño, 2020). Another interdisciplinary approach is the integration of data mining techniques in digital forensics.…”

Section: The Role Of Interdisciplinary Approaches In Enhancing Forens...mentioning

confidence: 99%

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Forensic Accounting in the Digital Age: A U.S. Perspective: Scrutinizing Methods and Challenges in Digital Financial Fraud Prevention

Rosita Eberechukwu Daraojimba,

Oluwatoyin Ajoke Farayola,

Funmilola Olatundun Olatoye

et al. 2023

Financ. account. res. j.

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This research provides a comprehensive review of forensic accounting in the digital age, focusing on its evolution, current practices, and future prospects in combating digital financial fraud. The study employs a systematic literature review methodology, analyzing peer-reviewed articles and case studies from 2015 to 2022. Key findings revealed the transformation of financial fraud in the digital era, marked by increasing complexity and the adoption of advanced technologies. The role of forensic accounting has evolved in response, integrating new tools and techniques for effective fraud detection and prevention. The research identifies various types of digital financial fraud prevalent in the U.S., highlighting the impact of technological advancements on their proliferation. It evaluates the effectiveness and limitations of current forensic accounting practices, emphasizing the need for continuous skill and tool enhancement. The future of forensic accounting is seen as promising yet challenging, with the integration of AI and predictive analytics expected to significantly improve fraud detection capabilities. However, this also presents challenges, including the need for forensic accountants to acquire new skills and adapt to rapidly changing technological landscapes. Recommendations for practitioners and policymakers include the necessity for continuous learning and adaptation, embracing new technologies, and developing robust regulatory frameworks that support advanced practices while ensuring ethical standards. The research concludes with suggestions for future research, particularly in exploring the long-term effectiveness of new technologies in forensic accounting and the impact of evolving regulatory landscapes on the profession. The study underscores the dynamic interplay between technological advancements and financial fraud as an ongoing area for scholarly inquiry and professional development. Keywords: Forensic Accounting, Fraud Detection, Financial Fraud, Technological Advancement.

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Section: The Role Of Interdisciplinary Approaches In Enhancing Forens...mentioning

confidence: 99%

Section: The Role Of Interdisciplinary Approaches In Enhancing Forens...mentioning

confidence: 99%

Forensic Accounting in the Digital Age: A U.S. Perspective: Scrutinizing Methods and Challenges in Digital Financial Fraud Prevention

Rosita Eberechukwu Daraojimba,

Oluwatoyin Ajoke Farayola,

Funmilola Olatundun Olatoye

et al. 2023

Financ. account. res. j.

View full text Add to dashboard Cite

show abstract

Digital Forensics Science and Knowledge Organization: An Interdisciplinary Approach to Addressing the Conceptual Challenges of Born-Digital Records

Cited by 1 publication

References 0 publications

Forensic Accounting in the Digital Age: A U.S. Perspective: Scrutinizing Methods and Challenges in Digital Financial Fraud Prevention

Forensic Accounting in the Digital Age: A U.S. Perspective: Scrutinizing Methods and Challenges in Digital Financial Fraud Prevention

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