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Forensic accounting development in Mauritius: A comparative analysis across selected countries

Year: 2025

Type: article

Abstract: 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.

Source: World Journal of Advanced Research and Reviews

DOI: 10.30574/wjarr.2025.25.2.0439

Authors: Ritesh Etwaroo, Kesseven Padachi, Pratabsihn Chauhan

Institutions: University of Technology, Mauritius, Shri Govind Guru University

Language: English

Topic: Accounting and Financial Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Partnerships for the goals

Open Access status: hybrid

OpenAlex ID: W4407590194