https://globalmainstreamjournal.com/index.php/IJBM/issue/feed 2026-01-11T06:55:07+00:00 Principal Contact editor@globalmainstreamjournal.com Open Journal Systems <p><strong>International Journal of Business and Economics</strong> (ISSN: <strong><a href="https://portal.issn.org/resource/ISSN-L/2998-484X">2998-484X</a>) </strong>is an international, professional, and peer-reviewed journal, quarterly published in English by Global Mainstream Journal Publishers, USA. This is a multi-disciplinary publication. Contributions are sought from all functional areas of business (marketing, management, finance, accounting, decision sciences, operations research and economics) and from other disciplines as long as the material is business or economics-oriented. We are interested in receiving well-written and timely papers from individuals for possible publication. The focus of the publication is original completed research that has application to academicians, researchers, business persons and public policy makers within the broad areas of business and economics.</p> https://globalmainstreamjournal.com/index.php/IJBM/article/view/239 2026-01-11T06:55:07+00:00 Shaira Moutusi shaira.moutushi@bu.edu.bd Md. Mokshud Ali md.mokshudali@gmail.com Mumtahina Tahsin Lima mumtahina.lima@bu.edu.bd Nahid Jahan jahannishu57@gmail.com Farjana Salam farjana.salam@bu.edu.bd

<p>High-profile cases like Enron and WorldCom show that financial fraud is still a big threat to the stability of the economy and the governance of companies. Forensic accounting is important because traditional auditing methods often do not work to find intentional fraud. This study examines the role of forensic accounting in detecting financial manipulation, focusing on the integration of advanced technologies such as blockchain, artificial intelligence, and data analytics. The study investigates the potential of forensic accounting to enhance fraud detection mechanisms, addressing the limitations of conventional auditing techniques. The study adopts a distinctive approach by integrating advanced technologies with traditional forensic methods to improve fraud detection and promote corporate accountability. The qualitative study used by the secondary data is highly relevant, especially regarding organizational integrity and global economic stability, due to the increasing complexity of financial crimes and the inadequacies of current methodologies. The study aims to analyze forensic accounting methodologies, assess the influence of emerging technologies, and pinpoint major challenges to effective fraud detection. The study identifies significant facilitators such as ethical practices, professional training, and effective governance, while also addressing challenges related to technological adoption, resource constraints, and legal frameworks. The findings underscore the imperative for a hybrid strategy that integrates advanced technology with traditional forensic techniques. This research significantly advances the field and offers valuable insights for academics, practitioners, and policymakers. It gives practical advice on how to improve fraud detection by investing in technology, stronger laws, and professional development. Subsequent research should examine the application of technology across diverse sectors and regions, focusing on quantitatively assessing its impact on fraud detection.</p>

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