Forensic Accounting and Litigation Support

Abstract

The present era is a technological time sphere where technological advancement acts like a double-edged sword. On the one hand, technological developments help to build a profitable business conveniently, on the other hand, committing fraud has also become expedient at the same time. Recent technological advancements like deepfakes, artificial intelligence, and blockchain are widely used by scamsters to fulfil their unethical practices. Forensic accounting plays a very significant role in the process of fraud investigation. The present research is carried out to measure the impact of forensic accounting on litigation outcomes and fraud detection. It also uncovers the impact of the complexity of legal procedures on the effectiveness of fraud detection mechanisms and satisfaction with legal outcomes. Moreover, the research sheds light on the role of the quality of forensic accounting investigation and internal control in steering the impact between dependent and independent variables. The research has deep legal implications related to litigation processes.