https://globalmainstreamjournal.com/index.php/IJBM/issue/feed 2026-01-15T10:06:35+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>

2026-01-08T00:00:00+00:00 Copyright (c) 2026 @Writer https://globalmainstreamjournal.com/index.php/IJBM/article/view/241 2026-01-15T10:06:35+00:00 Shahnaz Parvin Moonmoon shahnaz.parvin@bu.edu.bd Md. Mokshud Ali md.mokshudali@gmail.com

<p>This study explores the relationship between corporate sustainability reporting and green finance investment, highlighting the significance of transparency in promoting sustainable investments.&nbsp; This research seeks to elucidate the impact of corporations' environmental, social, and governance (ESG) disclosures on the allocation of green financing investments across diverse sectors.&nbsp; It outlines essential facilitators, including digital tools and technology, that improve transparency in sustainability reporting and support the efficacy of green finance mechanisms.&nbsp; This study examines the influence of company sustainability practices on the appeal of green investments in response to the increasing global demand for sustainable financing.&nbsp; The research adopts a qualitative methodology, leveraging secondary data to investigate the intricate relationship between sustainability reporting and green finance.&nbsp; The findings indicate that comprehensive sustainability reporting is a crucial catalyst for green investments, as companies offering extensive ESG disclosures draw greater capital.&nbsp; The implementation of digital tools, including blockchain and artificial intelligence, enhances the transparency and trustworthiness of ESG data, hence cultivating investor trust and encouraging green investments.&nbsp; Nonetheless, obstacles such as varied reporting requirements and geographical inequities persist as impediments to the complete realisation of green finance's promise.&nbsp; The study offers both theoretical and practical contributions.&nbsp; It enhances the literature on green finance by underscoring the significance of transparency in corporate sustainability initiatives.&nbsp; It provides actionable information for governments, financial institutions, and enterprises on enhancing sustainability reporting and utilising digital platforms to attract green investments.&nbsp; Notwithstanding the constraints of the study, including dependence on secondary data and a sector-specific emphasis, it facilitates future enquiries into the enduring effects of sustainability reporting and the efficacy of nascent technologies in green financing.&nbsp; The study advocates for more examination of the efficacy of global compared to regional sustainability reporting requirements and posits that addressing legislative fragmentation is crucial for maximising the potential of green finance investments.&nbsp; This study establishes a foundation for subsequent research aimed at enhancing sustainable practices and digital solutions within the green finance sector.</p>

2026-01-15T00:00:00+00:00 Copyright (c) 2026 @Writer