Forensic accounting development in Mauritius: A comparative analysis across selected countries
Authors/Creators
- 1. Doctoral School, University of Technology, Mauritius.
- 2. Professor and Head of School, School of Business, Management and Finance, University of Technology, Mauritius
- 3. Professor and Vice Chancellor, Shree Govind Guru University, Godhra, India.
Description
Purpose: Forensic accounting (FA) has become an essential tool in addressing financial crimes. This study explores the evolution of FA in Mauritius compared to selected countries: the USA, Australia, South Africa, India, Singapore, and Trinidad and Tobago.
Methodology: Using a mixed-methods approach that includes document analysis, interviews, and surveys, the research evaluates the progress of FA in these jurisdictions.
Findings: The findings indicate that while Mauritius has established basic legal and institutional frameworks, it faces challenges related to expertise and capacity in FA.
Unique contribution to theory, practice and policy (recommendations): To address these gaps, the study proposes a developmental framework focusing on capacity building, strengthening regulations, and enhancing the profession’s recognition in Mauritius and similar contexts.