Miloš Pavlović, Tadija Đukić, Čedomir Gligorić

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This paper explores the evolving landscape of forensic accounting, particularly in the context of changing financial frauds and the challenges posed by the COVID-19 pandemic. The progression of financial fraud over time, driven by technological advancements and shifting business environments, highlights the necessity for adaptive and innovative approaches to fraud detection and prevention. Advanced methodologies, including data analytics, digital forensics, and artificial intelligence, have empowered forensic accountants to confront increasingly sophisticated fraud schemes. The examination of frauds arising from the pandemic underscores the resilience of fraudsters in exploiting vulnerabilities during crises. This paper underscores the importance of forensic accounting in upholding financial integrity, ethical standards, and business resilience. It calls for continuous research, innovation, and vigilance in the field of forensic accounting to counter emerging fraud schemes and evolving business landscapes.


Forensic Accounting, Financial Frauds, COVID-19, Fraud Detection, Prevention, Ethical Standards.

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