The Scope of Implementation of Forensic Accounting in the Present Circum- stances of Bangladesh

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Authors: Shehrly Mahboob Hera, Tanvir Ahmed
Cited by: 0

Abstract

The purpose of this study is to find out whether forensic accounting can be implemented in the present circumstances of Bangladesh for detecting and preventing fraud. This research has taken samples of 300 people including chartered accountants, students of accounting, and teachers of accounting. This study has used regression, correlation, descriptive statistics, collinearity and heteroskedasticity analysis . This research has found out the usefulness and enough scope of implementation of forensic accounting in the present circumstances of Bangladesh. Also, the findings suggest that the shareholders of the companies will be benefited if the implementation of forensic accounting takes place. This paper is one of the very few studies in the context of Bangladesh which has examined the scope of implementation of forensic accounting to prevent and detect fraud. The result of this paper can be beneficial to the corporations for maximization their wealth.

Fields of Study & Subjects

Accounting and Financial Management Auditing Earnings Management Governance Benford’s Law and Fraud Detection

Publication details

Journal / source
BBTA Journal Thoughts on Banking and Finance
Volume
10
Issue
2
Pages
76–84
Publication date
2 February 2026
Language
EN