Focus and Scope

The Journal of Investigative Auditing & Financial Crime serves as a platform for disseminating high-quality research and studies in the fields of investigative auditing, forensic accounting, and financial crime prevention. The journal welcomes empirical, theoretical, and case study-based research on the following topics:

1. Investigative Auditing

• Techniques and methodologies in investigative auditing
• Detection and prevention of fraud in financial reporting
• Internal and external audit practices related to fraud examination
• Role of technology in forensic auditing

2. Forensic Accounting

• Forensic accounting techniques and methodologies
• Financial statement manipulation and fraud analysis
• Ethical issues and professional responsibilities in forensic accounting
• The use of artificial intelligence and big data in forensic investigations

3. Financial Crime and Fraud Prevention

• Money laundering, corruption, and bribery detection
• Cyber fraud and digital financial crimes
• Regulatory frameworks and compliance measures for fraud prevention
• The role of law enforcement in combating financial crime

4. Corporate Governance and Risk Management

• Corporate governance mechanisms in fraud prevention
• Risk assessment and fraud risk management strategies
• Whistleblowing systems and their effectiveness
• Case studies on corporate fraud and governance failures

5. Legal and Regulatory Aspects

• National and international laws on financial crime
• Anti-money laundering (AML) and counter-terrorism financing (CTF) regulations
• Legal challenges in forensic investigations and financial fraud litigation
• The impact of financial crime laws on business and economy