A review of the teaching and practice of forensic accounting in a global context

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Sawsan Ismail ORCID logo, Safaa Ahmad ORCID logo, Firas Naim Dahmash ORCID logo, Abdallah Bader Mahmoud Alzoubi ORCID logo, Mahmoud Mahmoud ORCID logo


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This paper presents a comprehensive review of the teaching and practice of forensic accounting in a global context. The methodology involved a systematic review of published studies on forensic accounting from different regions and cultures, with a focus on identifying the strengths and weaknesses of current teaching and practice. The main findings of the paper highlight the importance of effective teaching methods and the need for standardized regulatory structures and academic qualifications to enhance the credibility of the profession. Additionally, the review identifies cultural nuances that impact the practice of forensic accounting and the growing significance of emerging technologies in the field. The relevance of this paper lies in its practical and managerial implications for practitioners, educators, and policymakers in the field of forensic accounting. The findings can inform the development of strategies and policies that address the gaps and challenges in current teaching and practice, and can help ensure that practitioners are prepared to meet the demands of a global context.

Keywords: Forensic Accounting, Education, Profession, Regulation, Certification, Global Context

Authors’ individual contribution: Conceptualization — S.I., S.A., F.N.D., A.B.M.A., and M.M.; Resources — S.I., S.A., and A.B.M.A.; Writing — Original Draft — S.I. and S.A.; Writing — Review & Editing — F.N.D. and A.B.M.A.; Supervision — S.I. and A.B.M.A.; Project Administration — F.N.D.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M410, M420, M480

Received: 07.11.2022
Accepted: 23.11.2023
Published online: 27.11.2023

How to cite this paper: Ismail, S., Ahmad, S., Dahmash, F. N., Alzoubi, A. B. M., & Mahmoud, M. (2023). A review of the teaching and practice of forensic accounting in a global context [Special issue]. Journal of Governance & Regulation, 12(4), 267–276. https://doi.org/10.22495/jgrv12i4siart6