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.
World Journal of Advanced Research and Reviews, 2025, 25(02), 1019-1024
Article DOI: 10.30574/wjarr.2025.25.2.0439
Received on 30 December 2024; revised on 04 February 2025; accepted on 07 February 2025
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.
Forensic Accounting Development; Legal and Regulatory Framework; Comparative Analysis; Capacity Building; Certifications; Compliance
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Ritesh Etwaroo, Kesseven Padachi and Pratabsihn Chauhan. Forensic accounting development in Mauritius: A comparative analysis across selected countries. World Journal of Advanced Research and Reviews, 2025, 25(2), 1019-1024. Article DOI: https://doi.org/10.30574/wjarr.2025.25.2.0439