Özet:

Forensic accounting is vital in uncovering financial irregularities and needs to be based on sound standards for credibility. This study aims to outline the current state of forensic accounting standards, identify areas for improvement and suggest measures for international harmonization. The paper begins by describing the role of forensic accounting in uncovering financial crimes and supporting legal proceedings. It then analyses forensic accounting standards or legal regulations that can be used in forensic accounting practices in the USA, the UK, EU countries, Australia, India and Canada, and evaluates the main components, strengths and weaknesses of these standards. The commonalities and differences in these standards form the basis for recommendations for a unified international standard. The recommendations cover core principles, procedures, ethics and technology integration. The study further emphasizes the need for international cooperation to ensure successful implementation. By improving harmonization and comparability, these views aim to benefit stakeholders involved in financial investigations by advancing the practice of forensic accounting. Future research should confront the challenges in achieving harmonization globally and measure the practical effectiveness of the proposed framework.

Anahtar Kelimeler: