Forensic accounting and fraud control in ASEAN
##plugins.themes.bootstrap3.article.sidebar##
##plugins.themes.bootstrap3.article.main##
Abstract
This study examines the extent to which forensic accounting practices influence fraud detection and fraud prevention across ASEAN countries. Prior studies largely rely on single-country settings and rarely compare multiple dimensions of forensic accounting within an integrated analytical framework, thereby limiting cross-country generalization. To address this gap, the present study simultaneously examines fraud investigation, litigation support, and dispute resolution within a regional ASEAN context. Unlike previous studies that analyse forensic accounting practices separately or within single institutional settings, this study develops an integrated cross-country model that evaluates the relative effects of multiple forensic accounting dimensions on fraud detection and prevention across ASEAN economies. Using a quantitative explanatory research design, data were collected through a structured questionnaire measured on a five-point Likert scale from 350 professionals working in auditing, forensic accounting, internal audit, and compliance functions across ASEAN countries, selected through purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM), including tests of validity, reliability, and bootstrapping to evaluate the measurement and structural models. In addition, a Multi-Group Analysis (MGA) was conducted to examine whether the structural relationships differ across ASEAN countries. The results indicate that fraud investigation and litigation support have strong positive effects on both fraud detection and fraud prevention, while dispute resolution shows a weaker yet statistically significant influence. These findings demonstrate the robustness of forensic accounting practices across different ASEAN institutional contexts. From a policy perspective, the results suggest that regulators and organizations in ASEAN should strengthen forensic investigation capacity and legal support mechanisms to enhance fraud control systems. However, the study is limited by its cross-sectional design, suggesting opportunities for future longitudinal research.
##plugins.themes.bootstrap3.article.details##
Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2020). An Innovative Approach in Combating Economic Crime Using Forensic Accounting Techniques. Journal of Financial Crime, 27(4), 1253–1271. https://doi.org/10.1108/jfc-04-2020-0053
Aksoy, T., & Uzay, Ş. (2021). Relationship Between Fraud Auditing and Forensic Accounting. 127–146. https://doi.org/10.1007/978-3-030-72628-7_6
Anipiriworiworima, N.-A. T., Innocent, E. C., & Tumba, F. N. (2025). Effect of Forensic Accounting Skills on Fraud Management of Selected Federal Ministries, Departments and Agencies (MDAs) in Nigeria. Asian Journal of Economics Business and Accounting, 25(3), 38–48. https://doi.org/10.9734/ajeba/2025/v25i31693
Banda, M. R. C. (2025). The Impact of Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector in Malawi. International Research Journal of Multidisciplinary Scope, 06(04), 1017–1035. https://doi.org/10.47857/irjms.2025.v06i04.06423
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ Perceptions Regarding Fraud Detection and Prevention Methods. Managerial Auditing Journal, 21(5), 520–535. https://doi.org/10.1108/02686900610667283
Dalwadi, P. (2023). Uncovering Financial Fraud: The Role of Forensic Accounting in Preventing and Detecting Fraud in India. International Journal of Management Public Policy and Research, 2(2), 1–5. https://doi.org/10.55829/ijmpr.v2i2.145
Drabiak, K., & Wolfson, J. (2020). What Should Health Care Organizations Do to Reduce Billing Fraud and Abuse? The Ama Journal of Ethic, 22(3), E221-231. https://doi.org/10.1001/amajethics.2020.221
Enofe, A. O., Ochei, I., Emecheta, C., & Oyibo, O. (2016). Litigation Services and Fraud Cases; Perspective of the Forensic Accountant. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2987638
Ganbarova, G. M. (2025). The Role of Internal Controls in Detecting and Preventing Fraud: Evidence from Recent Audit Failures. Ti̇m, 2, 93–103. https://doi.org/10.58225/tim.2025-2-93-103
Idrus, M., Adriana, N., Rustam, A., Sulistyowati, N. W., & Rewa, K. A. (2024). The Impact of Forensic Accounting on Financial Fraud Prevention: A Comparative Analysis Across Countries. Thejoas, 1(8), 1074–1084. https://doi.org/10.59613/m6jrt421
Kaur, B., Sood, K., & Grima, S. (2022). A Systematic Review on Forensic Accounting and Its Contribution Towards Fraud Detection and Prevention. Journal of Financial Regulation and Compliance, 31(1), 60–95. https://doi.org/10.1108/jfrc-02-2022-0015
Luka, J. (2025). From Forensic Knowledge to Fraud Detection Performance: Mediating Role of Big Data Analytics Skills in the Public Sector. International Journal of Apllied Mathematics, 38(4s), 880–902. https://doi.org/10.12732/ijam.v38i4s.277
Mahmod, S. H. O., Khorsheed, H. S., & Ismael, N. B. (2024). The Impact of Forensic Accounting on Corporate Governance and Compliance. Ots Canadian Journal, 3(8). https://doi.org/10.58840/2awnft14
Naz, I., & Khan, S. N. (2024). Impact of Forensic Accounting on Fraud Detection and Prevention: A Case of Firms in Pakistan. Journal of Financial Crime, 32(1), 192–206. https://doi.org/10.1108/jfc-01-2024-0010
Nelson, A. T. (2025). Forensic Accounting Practice and Fraud Management in Nigeria Public Sector Entities. Journal of Information Systems Engineering & Management, 10(48s), 1239–1255. https://doi.org/10.52783/jisem.v10i48s.9754
Ozili, P. K. (2018). Advances and Issues in Fraud Research: A Commentary. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3132210
Ozili, P. K. (2023). Forensic Accounting Research Around the World. Journal of Financial Reporting and Accounting, 23(1), 128–153. https://doi.org/10.1108/jfra-02-2023-0106
Rehman, A., & Hashim, F. (2020). Can Forensic Accounting Impact Sustainable Corporate Governance? Corporate Governance, 21(1), 212–227. https://doi.org/10.1108/cg-06-2020-0269
Rezaee, Z., & Wang, J. J. (2019). Relevance of Big Data to Forensic Accounting Practice and Education. Managerial Auditing Journal, 34(3), 268–288. https://doi.org/10.1108/maj-08-2017-1633
Sadaf, R., Oláh, J., Popp, J., & Máté, D. (2018). An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective. Sustainability, 10(3), 588. https://doi.org/10.3390/su10030588
Sirajuddin, B., & Anggraini, T. P. (2019). The Effect of Professional Skepticism, Expertise, Audit Fee, and Audit Risk on Auditor’s Opinion with Client Preference as Moderator. Muhammadiyah International Journal of Economics and Business, 2(1), 21–33. https://doi.org/10.23917/mijeb.v2i1.9378
Sule, S., Ibrahim, S. S., & Sani, A. A. (2019). The Effect of Forensic Accounting Investigation in Detecting Financial Fraud: A Study in Nigeria. International Journal of Academic Research in Business and Social Sciences, 9(2). https://doi.org/10.6007/ijarbss/v9-i2/5590
Thomas, G. N., & Indriaty, L. (2023). Analysis of Factors Influencing the Occupation of Fraud Detection. Jurnal Akuntansi, 27(2), 359–379. https://doi.org/10.24912/ja.v27i2.1428
Yusuf, Z., Nawawi, A., & Salin, A. S. A. P. (2020). The Effectiveness of Payroll System in the Public Sector to Prevent Fraud. Journal of Financial Crime, 30(2), 404–419. https://doi.org/10.1108/jfc-08-2017-0075
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.