Forensic Accounting Techniques in Enhancing the Detection of Financial Fraud: A Case Study of Papua

DOI

10.2991/978-94-6239-709-5_120How to use a DOI?

Keywords

Forensic accounting; Financial fraud detection; Papua

Abstract

This study examines the application of forensic accounting in detecting financial statement fraud, focusing on Papua Barat’s Inspectorate. This research, conducted using a survey of 80 respondents, explored how forensic accounting techniques could enhance fraud detection in the public sector. The results reveal that while the relationship between forensic accounting implementation and financial fraud detection is positive, it is not statistically significant. The B value for forensic accounting was 0.091, with a p-value of 0.217, indicating that the effect of forensic accounting on fraud detection was not significant at the 5% level. The coefficient of determination (R²) was very low, suggesting that forensic accounting can explain only a small fraction of the variation in fraud detection. These findings highlight the need for the increased application of forensic accounting techniques through training, certification, and improved regulatory support. Future research should incorporate additional variables and qualitative approaches to deepen the understanding of the factors that influence fraud detection effectiveness.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Nigels Irvianti Bandaso
AU  - Darmawati Darmawati
PY  - 2026
DA  - 2026/06/20
TI  - Forensic Accounting Techniques in Enhancing the Detection of Financial Fraud: A Case Study of Papua
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1713
EP  - 1724
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_120
DO  - 10.2991/978-94-6239-709-5_120
ID  - Bandaso2026
ER  -