TRACING WEALTH AND ENSURING FAIRNESS: FORENSIC ACCOUNTING IN MARITAL CONFLICT RESOLUTION
Keywords:
Forensic Accounting, Hidden Assets, Marital Conflict Resolution, Financial Transparency, Institutional Capacity, Longitudinal Analysis, Equity Theory, Agency Theory, Fraud Triangle Theory.Abstract
The research examined how forensic accounting can aid in providing transparency and fairness in resolving marital conflicts, mainly in divorces with cases of asset hiding and financial misrepresentation. The research intended to quantify the level of asset concealment, measure the application of forensic accounting techniques effectiveness in different jurisdictions, and by how much the use of longitudinal financial analysis helped in achieving fair settlements. Employing a quantitative approach based on secondary panel data from 2010 to 2024 for the United States, the United Kingdom, Kenya, Nigeria, South Africa, and Pakistan, the study utilized statistical models like fixed-effects regression, and ANOVA to investigate the correlation between the performance of forensic accounting, the capacity of institutions, and levels of hidden assets. Among the findings were that countries with robust institutional frameworks and sophisticated forensic techniques such as digital ledger review, anomaly detection, and cash flow reconstruction were able to reveal fewer hidden assets, and higher fairness in settlements than countries with poorly enforced systems. The regression results showed that increases in the effectiveness of forensic accounting and institutional capacity led to significant decreases in asset concealment, and longitudinal financial analysis made settlement transparency gradually improved. The article presented forensic accounting as a necessary weapon to secure justice, hold responsible and equally divide the assets in marital conflicts. Developing countries were advised to reinforce institutional frameworks, upgrade digital audit systems, and take up standardized forensic accounting practices so as to raise the level of fairness in divorce settlements. The next researchers were urged to consider the qualitative nature of the emotional and behavioural spheres of the financial deception during the divorce processes.References
Adejumo, A., & Ogburie, C. (2025). Forensic accounting in financial fraud detection:
Trends and challenges. International Journal of Science and Research Archive, 14, 1219-1232.
Adeniyi, E. O. (2025). Occupational Fraud: A Quantitative Study on the Impact of
Enhancing Anti-Fraud Controls With Forensic Accounting (Doctoral dissertation, South College).
Adnan, A. A. (2025). Framework construct on zakat studies for institutional
development: a systematic literature review. Journal of Islamic Marketing.
Ahmed, I., Senturk, I., & Ali, A. (2025). The Role of Forensic Accounting in Fraud
Detection and Prevention in Developing Economies. Journal of Social Signs Review, 3(1), 715-735.
Akinninyi, P. E., Akpan, D. C., & Umoren, A. O. (2025). Forensic accounting and
financial integrity in the Nigerian public sector. Journal of Accounting and Financial Management, 11(3), 122-145.
Al Astal, A. Y. M., Abdul Rahman, A. A., Meero, A., & Hamdan, H. (2025). Do Forensic
Accounting Practices Limiting Creative Accounting: Empirical Evidence from Bahrain. In Sustainable Data Management: Navigating Big Data, Communication Technology, and Business Digital Leadership. Volume 2 (pp. 553-563). Cham: Springer Nature Switzerland.
Al Natour, A. R., Al-Mawali, H., Zaidan, H., & Said, Y. H. Z. (2025). The role of forensic
accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt. Journal of Financial Reporting and Accounting, 23(1), 30-55.
Alaali, H. (2025). The Doctrine of Dynamic Financial Applied Science (DFAS): systems
amid data sovereignty, adversarial threats, and policy volatility. International Journal of Research Publication and Reviews, 6(6), 73-100.
Al-Hazaima, H., Arabiat, O., & Maayah, G. (2025). The double-edged sword of
forensic accounting services: litigation risks in Jordan’s industrial sector. Journal of Financial Reporting and Accounting, 23(1), 170-185.
Al-Kfairy, M., Alrabaee, S., Alfandi, O., Mohamed, A. T., & Khaddaj, S. (2025).
Navigating ethical dimensions in the metaverse: Challenges, frameworks, and solutions. IEEE Access.
Al-Raggad, M., Albalawee, N., Al-Mahasneh, A., Abu Huson, Y., & Albajaly, A. (2025).
Unveiling financial crimes: advancing forensic accounting practices and ethical integrity through bibliometric insights. Safer Communities, 24(3), 244-264.
Alshira’h, A. F., Alshirah, M. H., & Lutfi, A. (2025). Forensic accounting, socio-
economic factors and value added tax evasion in emerging economies: evidence from Jordan. Journal of Financial Reporting and Accounting, 23(1), 81-99.
Alshurafat, H., Ananzeh, H., Al-Msiedeen, J. M., & Beattie, C. (2025). Do CEO
characteristics impact the decision to hire external auditor with forensic accounting competencies? Evidence from Jordanian listed companies. Journal of Business and Socio-economic Development, 1-18.
Alshurafat, H., Hamdan, A., Alzahrane, M., & Al Shbail, M. O. (2025). Guest editorial
note: The role of forensic accounting in businesses development: alleviating the fraud risk and the litigation risk. Journal of Financial Reporting and Accounting, 23(1), 1-4.
Alzoubi, A. B. (2025). Maximizing internal control effectiveness: the synergy between
forensic accounting and corporate governance. Journal of Financial Reporting and Accounting, 23(1), 404-416.
Amendment Privilege to Undermine Equitable Dissolution of Marriages. Loy. LAL
Rev., 58, 363. Among Manufacturing Firms in Kenya (Doctoral dissertation,
UNIVERSITY OF MOMBASA).
Awwad, A., & Abdelsattar, A. (2025). Digital Evidence in Forensic Accounting-A
study in Saudi Legislation. Cogent Social Sciences, 11(1), 2522958.
Bhave, A. V. (2025). SWOC ANALYSIS OF FORENSIC ACCOUNTING. Business,
Management and Economics Engineering, 23(1), 235-240.
Bholane, D. K. (2025). Forensic accounting: A brief overview. Available at SSRN
5100503.blockchain solution for fine art and real estate (Doctoral dissertation, UCL (University College London).
Boals, E. I. (2025). Cheating with the Fifth Amendment: Weaponizing the
Fifth. Business, Management and Economics Engineering, 23(1), 235-240.
Bourveau, T., Breuer, M., Koenraadt, J. K., & Stoumbos, R. (2025). Public company and Accounting: Journal of Financial Reporting and Accounting, 23(1), 81-99.
Chattaraj, A. (2025). International Money Laundering Laws and Practices: Business,
Management and Economics Engineering, 53(1), 265-240.
Code, L. L. B., & Mittal, M. A. (2025). The Interplay of International Investment Law
considerations of artificial intelligence enhance the effectiveness of cyber forensic accounting. Journal of Global Information Technology Management, 28(2), 136-166.
County, H. (2025). Annual Comprehensive Financial Report, Hamilton County,
Database: Utilizing Intersectional Theories (Master's thesis, Idaho State University).
DiGabriele, J. A. (Ed.). (2005). Forensic Accounting in Matrimonial Divorce. RT
Edwards, Journal of Financial Reporting and Accounting, 23(1), 81-99.
Dimitropoulos, G., & Reading, M. (2025). Forensic accounting as an investigative tool:
Insights from the FTX and Qatargate. Journal of Economic Criminology, 7, 100132.
Diwakar, R., Wadhwa, R., Raman, T. V., Srivastava, A., Shankar, R. G., & Jain, P. K.
(2025). Non-Accounting Drivers of Forensic Accounting Techniques: Insights from PLS-SEM Analysis. Theoretical and Practical Research in Economic Fields, 16(1), 182-193.
Giannoni, C. (2025). Enhancing transparency and compliance in alternative
assets: Business, Management and Economics Engineering, 23(1), 235-240.
Huubse, M. (2025). Blockchain Strategies to Enhance Transparency, Efficiency, and
Governance for Public-Private Partnership Leaders (Doctoral dissertation, Walden University).
Irekponor, O. (2025). Designing resilient AI architectures for predictive energy
finance: Journal of Financial Reporting and Accounting, 23(1), 81-99.
Janrosl, V. S. E., Muda, I., Sadalia, I., & Nasution, A. A. (2025). Fraud detection
mediation: Personality auditor and forensic accounting on audit quality. International Journal of Applied Economics, Finance and Accounting, 21(2), 190-212.
Janrosl, V. S. E., Muda, I., Sadalia, I., & Nasution, A. A. (2025). Fraud detection
mediation: Personality auditor and forensic accounting on audit quality. International Journal of Applied Economics, Finance and Accounting, 21(2), 190-212.
Jimenez-Andrade, J. R., & Kern, S. (2025). Corporate (Alleged) Wrongdoings: Journal
of Financial Reporting and Accounting, 23(1), 81-99.
Johnston, E., & Smyth, C. M. (Eds.). (2025). Justice Denied: Exploring Inequities in the
Accounting Metromonies: Journal of Financial Reporting and Accounting, 23(1), 81-99.
Kamara, D. A. K. (2025). An Assessment of the Impact of Effective Internal Control
Business, Management and Economics Engineering, 23(1), 235-240.
KOMBE, R. D. (2025). Forensic Accounting Practices and Reliability of Financial
Statements: Journal of Financial Reporting and Accounting, 23(1), 81-99.
Kontogeorgis, G. (2025). Forensic Accounting And Its Importance In Financial Crime
Investigations. Ratio, 10(3).
Kumar, S., Khan, S., & Yadav, R. (2025). A bibliometric analysis of research on forensic
accounting from 2006 to 2024. Social Sciences & Humanities Open, 12, 101693.
Maher, S., & Maher, J. D. (2025). The Greatest Gift: 9 Principles for the Transfer of Your
Mediation in Pakistan: Legal Ambiguities, Global Trends, and the Restorative Justice Approach. PAKISTAN JOURNAL OF LAW, ANALYSIS AND WISDOM, 4(6), 25-41.
MOONGELA, E. A. (2025). CONSERVATION OF ENDANGERED SPECIES IN
Modern Commercial Dealmaking. Journal of Corporation Law.
Naz, I., & Khan, S. N. (2025). Impact of forensic accounting on fraud detection and
prevention: a case of firms in Pakistan. Journal of Financial Crime, 32(1), 192-206.
NJOGU, M. P. (2025). CORPORATE BOARD STRUCTURE: International Journal of
Research Publication and Reviews, 6(6), 73-100.
OJEAGA, J. O., & SAGIN, O. S. (2025). Forensic Accounting and Tax Administration
in Edo State. Global Journal of Accounting, 11(1), 81-94.
Oranburg, S. (2025). The GENIUS Dilemma: Innovation Versus Antifraud
Management: Available at SSRN 5082727.
Ozili, P. K. (2025). Forensic accounting research around the world. Journal of Financial
Reporting and Accounting, 23(1), 128-153.
Paramole, I. B. (2025). The Impact of Forensic Accounting on Mitigating Tax Fraud in
Nigeria: An Analysis of Current Trends and Organisational Implications. Journal Ekonomi Akuntansi Manajemen Agribisnis, 3(1), 51-60. Property: Policy, Theory and Comparative Analysis. Kluwer Law International BV.
Quang Huy, P., & Kien Phuc, V. (2025). Insight into how legal and ethical
considerations of artificial intelligence enhance the effectiveness of cyber forensic accounting. Journal of Global Information Technology Management, 28(2), 136-166.
Rhoads, M. H. D. (2025). Ethical and Equitable Creation of Closed Missing Persons
Cases Settlements, and Restitution: The Story of When Two Wrongs Make One Right. Journal of Forensic Accounting Research, 1-20.
Ritesh, E., Alrub, A. A., Getugi, J. C., Franklin, I. E., & Omotoso, M. O. (2025). Financial
Corporate Management in Public Sector: Available at SSRN 5082727.
Sahhari, A. S. A., Azmi, L. K., Razi, R. F., Mukti, K. W., & Hidayatullah, I. (2025).
Balancing Regulatory Efficiency and Halal Integrity: A Governance Analysis of Indonesia's Self-Declaration System in Halal Certification. JOURNAL INDO-ISLAMIKA, 15(1), 153-172.
Shah, A. K. (2025). Organic Finance: Building a New Sustainable and Inclusive
Framework from the Ground Up. Taylor & Francis.
Shoukat, D., Ayaz, M., Kanrani, A., Mansha, U., & Shah, U. (2025). Financial Crime
Stablecoin Regulation. Available at SSRN 5366627.
Stanton, C. (2025). Risk, Reimagined: The Untold Story of Liability Laddering in
Strengthening Global Coordination and Advancing Technological Innovations. systems amid data sovereignty, adversarial threats, and policy volatility. International Journal of Research Publication and Reviews, 6(6), 73-100.
Sullivan, E. M., Oellermann, C., & McIntyre, J. L. (2025). Combating cartel behaviour
systems amid data sovereignty, adversarial threats, and policy volatility. Journal of Forensic Accounting Research, 1-20.
Suthar, R. J. (2026). Blockchain Integration: Transforming the Automotive
Landscape. Blockchain Technology for the Engineering and Service Sectors, 377-410.
Vadivelu, V., Dharshne, M., Mahendran, N., Ravindran, R. M., Gunasekaran, S., &
Van Caenegem, W., & Desaunettes-Barbero, L. (2025). Trade Secrets and Intellectual Business, Management and Economics Engineering, 23(1), 235-240.
Venkataraman, N. (2025). Quantitative criminology handbook. Journal of Financial
Crime, 32(1), 192-206.
Vuković, D., Kurtanović, S., & Šehić, E. (2025). Forensic Accounting Techniques in
Bankruptcy Proceedings. In International Conference “New Technologies, Development and Applications” (pp. 138-147). Springer, Cham.
Zhang, Y., & Duan, B. (2025). Accounting Data Anomaly Detection and Prediction
Systems on the Financial Performance of Public Universities in Sierra Leone: A Case Study of Ernest Bai Koroma University of Science and Technology (EBKUST). Available at SSRN 5082727.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JOURNAL OF BEHAVIOURAL ACCOUNTING
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.