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The Role of Forensic Accounting in Detecting and Preventing Digital and Online Crimes

In: Forensic Accounting

Author

Listed:
  • Hashem Alshurafat

    (The Hashemite University, Department of Accounting, Business School)

Abstract

The increasing prevalence of digital and online crimes has elevated the need for specialized investigative methods that integrate accounting and technology. This research explores the critical role of forensic accounting in detecting, preventing, and investigating digital financial crimes. It examines how forensic accountants collaborate with digital forensics experts to collect, preserve, and analyze electronic evidence while adhering to legal and ethical standards. The study highlights the skills, knowledge, and qualifications required for effective forensic accounting in the digital environment, including familiarity with forensic software tools, cybercrime investigation techniques, and legal frameworks. Additionally, it discusses the functions of digital forensics labs, sub-IT forensic services, and case-based applications, such as email investigations and fraud detection. By providing insights into both theoretical and practical aspects of digital forensic accounting, this research underscores the profession’s essential contribution to financial transparency, corporate governance, and cybercrime prevention.

Suggested Citation

  • Hashem Alshurafat, 2026. "The Role of Forensic Accounting in Detecting and Preventing Digital and Online Crimes," Springer Books, in: Forensic Accounting, chapter 0, pages 77-86, Springer.
    • Handle: RePEc:spr:sprchp:978-981-95-8613-4_7
    DOI: 10.1007/978-981-95-8613-4_7
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