Toward an Integrated Digital-Age Framework for Forensic Accounting and Fraud Detection: Bridging Theory, Technology, and Practice

P, PREETHA

doi:https://doi.org/10.55041/ijcope.v2i6.219

Volume 02, Issue 6

Published on: June 2026

TOWARD AN INTEGRATED DIGITAL-AGE FRAMEWORK FOR FORENSIC ACCOUNTING AND FRAUD DETECTION: BRIDGING THEORY, TECHNOLOGY, AND PRACTICE

PREETHA P

Department of Commerce

PK Das Liberal College of Arts and Science, Kerala, India

DOI:https://doi.org/10.55041/ijcope.v2i6.219

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Abstract

The digital age has changed how financial fraud happens. This means forensic accounting needs to change too. This study looks at how forensic accountants and auditors in India use technologies. It aims to understand how they adopt these technologies and to test a framework that combines accounting, criminology and technology.The study uses a mix of interviews and surveys. It finds that awareness, skills, institutional support and trust in technology are key to adoption. It also finds that technology integration, forensic intelligence and human capital are crucial for fraud detection.However the study identifies a gap in digital skills. Most respondents say they do not have training in AI-driven forensic tools..

Employing a sequential mixed-methods design, the research draws on semi-structured interviews with 30 forensic accounting professionals and a structured questionnaire survey of 210 forensic accountants and auditors across five Indian metropolitan regions Mumbai, Delhi, Bengaluru, Chennai, and Kochi. The qualitative strand reveals four dominant themes shaping technology adoption: awareness and skill readiness, institutional support and infrastructure, regulatory clarity, and professional trust in algorithmic outputs. The quantitative strand, analysed through Partial Least Squares Structural Equation Modelling (PLS-SEM), confirms that technological integration capability, forensic intelligence architecture, and human capital development are the three strongest predictors of effective fraud detection performance among Indian forensic professionals. Critically, the study identifies a pronounced digital competency gap as the primary barrier to technology adoption, with 76.2% of survey respondents reporting insufficient training in AI-driven forensic tools. Findings carry significant implications for professional bodies, academic institutions, and policymakers engaged in modernising India's financial crime investigation ecosystem

Keywords: forensic accounting; fraud detection; technology adoption; artificial intelligence; India; PLS-SEM; digital forensics; mixed methods; integrated framework

How to Cite this Paper

P, P. (2026). Toward an Integrated Digital-Age Framework for Forensic Accounting and Fraud Detection: Bridging Theory, Technology, and Practice. International Journal of Creative and Open Research in Engineering and Management, <i>02</i>(6). https://doi.org/10.55041/ijcope.v2i6.219

P, PREETHA. "Toward an Integrated Digital-Age Framework for Forensic Accounting and Fraud Detection: Bridging Theory, Technology, and Practice." International Journal of Creative and Open Research in Engineering and Management, vol. 02, no. 6, 2026, pp. . doi:https://doi.org/10.55041/ijcope.v2i6.219.

P, PREETHA. "Toward an Integrated Digital-Age Framework for Forensic Accounting and Fraud Detection: Bridging Theory, Technology, and Practice." International Journal of Creative and Open Research in Engineering and Management 02, no. 6 (2026). https://doi.org/https://doi.org/10.55041/ijcope.v2i6.219.

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•Published on: Jun 19 2026

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