Abstract:

Forensic accounting, as a new field of activity in the accounting profession, is a specialization of accounting based on events arising from legal disputes or lawsuits. It is a field of activity that provides an analysis that will form the basis for the calculation of possible damages in civil and criminal cases and, as a result, for the resolution of legal disputes, in addition to identifying fraud and fraudsters. "Forensic accounting" is about finding and interpreting the facts with the responsibilities it undertakes in activities such as forensic expert witness, expert witness, fraud auditing. The increase in the number of fraudulent and fraudulent activities and their damages worldwide reveals the need for the forensic accounting profession. The purpose of this article is to contribute to the literature by identifying the role of forensic accounting in accounting professional activities, especially fraud investigations, and to provide suggestions that will increase the awareness of the professional public about the importance of this field of accounting activity.

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