FORENSIC ACCOUNTING MECHANISMS IN DISRUPTING GLOBAL MONEY LAUNDERING NETWORKS

We examine how forensic accounting mechanisms disrupt money laundering networks under varying regulatory conditions using nationally verified evidence from regulated financial institutions between 2021 and 2025. We apply the Launder Shield Analytics Model to integrate transaction tracing, digital forensic analysis, and compliance monitoring with regulatory effectiveness and measurable disruption outcomes. We analyze a stratified sample of 46 institutions drawn from a verified population of 664 entities using standardized indices and moderated regression analysis. We find that transaction tracing improves detection accuracy and network exposure, while digital forensic analysis strengthens transaction suppression and prosecution outcomes. Compliance monitoring enhances early detection but shows weaker downstream effects unless reinforced by regulatory effectiveness. The key contribution lies in identifying a conditional disruption pathway in which forensic capacity generates impact only when regulatory systems convert intelligence into enforceable action. This refines enforcement theory by specifying stage specific effects across the disruption chain and explains uneven outcomes observed across jurisdictions with similar technical investments. The results offer globally relevant guidance for regulators and institutions seeking scalable, evidence driven approaches to financial crime control and policy design.