PERCEPTION OF CHARTERED ACCOUNTANTS TOWARDS THE EFFECTIVENESS OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUD IN INDIA

Authors

  • Dr. Ganatra Kashyap A. Associate Professor, Department of Commerce and Accountancy, B. M. Ruia Girls' College, Affiliated to SNDT Women's University, Mumbai

Keywords:

Forensic Accounting, Financial Fraud, Chartered Accountants, India, ANOVA, Fraud Detection

Abstract

Financial fraud severely undermines the economic stability of nations. Forensic accounting blends auditing, investigative skills, and legal knowledge to uncover these complexities. This study measures the perception of Chartered Accountants in Mumbai regarding the effectiveness of forensic accounting in detecting financial fraud. A random sample of 150 Chartered Accountants from Mumbai provided primary data. In this study descriptive statistics and one-way ANOVA has been employed to evaluate how professional experience impacts their perception scores. The findings confirm that Chartered Accountants strongly believe forensic accounting tools are effective for fraud detection. Experience levels slightly alter this perception, with senior professionals showing nuanced views on advanced investigation standards.

References

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Additional Files

Published

01-08-2025

How to Cite

Dr. Ganatra Kashyap A. (2025). PERCEPTION OF CHARTERED ACCOUNTANTS TOWARDS THE EFFECTIVENESS OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUD IN INDIA. International Educational Applied Scientific Research Journal, 10(8). Retrieved from https://ieasrj.com/journals/index.php/ieasrj/article/view/661

Issue

Vol. 10 No. 8 (2025): AUGUST ISSUE, INTERNATIONAL EDUCATIONAL APPLIED SCIENTIFIC RESEARCH JOURNAL

Section

Articles

License

Copyright (c) 2025 International Educational Applied Scientific Research Journal

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