CONFERENCE PROCEEDINGS

The Conference Proceedings of the Third International Conference on Forensic Accounting, “From Accounting Manipulation to Sustainability and Artificial Intelligence: New Horizons in Forensic Accounting,” held on 23-24 October 2026 in Belgrade, feature 27 research papers by 50 authors from 11 countries, reflecting the conference’s continued growth, expanding international reach, and increasing recognition as a platform for advancing research and professional dialogue in forensic accounting.

The contributions explore a broad range of interconnected topics, from financial statement fraud, tax fraud, and transfer pricing to ESG-related misconduct, the use of artificial intelligence and digital forensic tools in fraud detection - alongside the critical roles of auditing, professional scepticism, market integrity, and the institutional and legal frameworks needed to address financial crime.

By bringing together diverse perspectives and emerging research, this volume advances the dialogue between academia and professional practice and contributes to a deeper understanding of how forensic accounting can respond to new and evolving forms of financial misconduct.

Explore the Proceedings and discover new research at the intersection of forensic accounting, technology, sustainability, and accountability.

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