Volume-12, Issue-2 (July-December)
2025
Pages: 23-33
Open Access
DOI: https://doi.org/10.5281/zenodo.16601888
AWARENESS LEVEL TOWARDS FORENSIC ACCOUNTING TECHNIQUES AND ADVANCED AUDITING TECHNOLOGIES AMONG ACCOUNTING PRACTITIONER AND PROFESSIONALS- AN EXPLORATORY STUDY
Rakhi Mann, Manoj Kumar
India
Abstract
ABSTRACT
Financial irregularities have become an increasingly prevalent issue in the business
landscape, particularly in India, where they pose serious threats to investor confidence,
stakeholder trust, and public perception. These irregularities take multiple forms, each with
its own methods and consequences. To combat such challenges, organizations are turning to
Business Forensics and Advanced Audit Technologies, which play a crucial role in accurately
detecting, preventing, and addressing financial misconduct. This study explored eight critical
dimensions—Auditability, Modernization, Capability, Efficiency, Evolution, Technological
Integration, Enablement, and Convergence. Utilizing a Multi-Stage Sampling approach, data
was collected from 400 accounting professionals and practitioners based in the Delhi NCR
region. The findings indicated that all eight dimensions were statistically significant, with pvalues of 0.00 at the 0.01 level of significance, reflecting strong agreement among
participants.
Keywords: [Financial Irregularities, Auditability, Modernization, Capability, Efficiency,
Evolution, Technological Integration, Enablement, and Convergence & Accounting
Practioners & Professionals]
Financial irregularities have become an increasingly prevalent issue in the business
landscape, particularly in India, where they pose serious threats to investor confidence,
stakeholder trust, and public perception. These irregularities take multiple forms, each with
its own methods and consequences. To combat such challenges, organizations are turning to
Business Forensics and Advanced Audit Technologies, which play a crucial role in accurately
detecting, preventing, and addressing financial misconduct. This study explored eight critical
dimensions—Auditability, Modernization, Capability, Efficiency, Evolution, Technological
Integration, Enablement, and Convergence. Utilizing a Multi-Stage Sampling approach, data
was collected from 400 accounting professionals and practitioners based in the Delhi NCR
region. The findings indicated that all eight dimensions were statistically significant, with pvalues of 0.00 at the 0.01 level of significance, reflecting strong agreement among
participants.
Keywords: [Financial Irregularities, Auditability, Modernization, Capability, Efficiency,
Evolution, Technological Integration, Enablement, and Convergence & Accounting
Practioners & Professionals]