Integrating the Broken Windows Theory and Forensic Accounting: A New Framework for Enhancing Fraud Prevention in the Digital Age

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Authors: Samuel F. Johnson-Rokosu
Cited by: 0

Abstract

This research introduces the Unified Fraud Prevention Model (UFPM), a new framework that integrates the Broken Windows theory and forensic accounting techniques to improve the prevention of fraud in the digital age. The study, which looked at four different case studies covering manufacturing, financial services, tax administration and banking-showed that the UFPM is effective in detecting and preventing fraud. The model emphasizes early detection of small financial irregularities ('broken windows') in order to prevent the fraud from escalating, using advanced forensic accounting techniques and methods such as data mining, anomaly detection and predictive modelling. The findings show that a proactive approach, focusing on early detection and continuous monitoring, has significantly improved fraud prevention performance. The UFPM not only helps to cushion financial losses, but also fosters a culture of compliance and self-confidence. This research contributes to this field by providing a practical and scalable model for fraud prevention which addresses both environmental and situational factors in the digital environment. It stresses the importance of integrating cross sectional and technology-based approaches for effective fraud prevention. The study also looks at the impact of the UFPM on policy development and organizational practice, and stresses the need to adapt constantly to technological progress.

Fields of Study & Subjects

Cybercrime and Law Enforcement Studies Crime Illicit Activities and Governance

Publication details

Journal / source
JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Publisher
IIARD Publication Co.
Pages
169–169
Publication date
13 August 2026
Language
EN