A critical study on the role of forensic accounting in scrutinizing multinational companies working in their country 1923-2926


Aim: The main focus of the research is to critically evaluate the role of forensic accounting in scrutinizing the multinational companies: a case of Pakistan

Methodology: The systematic literature review approach is adopted in the study where it enables in assessing the role of forensic accounting in scrutinizing the multinational companies of Pakistan. The technique that is incorporated in the study is the content analysis which is a qualitative analytical technique and is designed for conducting critical analysis.

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Forensic accounting uses different accounting tools and techniques to determine the viability of financial statements. It is mostly used in litigation, fraud and scam cases. Legally, a forensic accountant provides testimony about different aspects of a case. It also involves accounting procedures involved in the cases. While considering the dynamics of forensic accounting, it mainly deals with a wide range of financial frauds and scams.

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Recorder, B., 2021. SUNDAY MARCH 18: White collar crimes: FIA, top chartered accountant firms capable of conducting a forensic audit – Business Recorder. [online] Fp.brecorder.com. Available at: <https://fp.brecorder.com/2012/03/201512311261646.

Okoye, E. and Ndah, E.N., 2019. Forensic accounting and fraud prevention in manufacturing companies in Nigeria. International Journal of Innovative Finance and Economics Research7(1), pp.107-116

Mamahit, A.I. and Urumsah, D., 2018. The Comprehensive Model of Whistle-Blowing, Forensic Audit, Audit Investigation, and Fraud Detection. Journal of Accounting and Strategic Finance1(2), pp.153-162.

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