Abstract: The growing complexity of financial frauds in the Indian banking sector has heightened the relevance of forensic accounting as an effective fraud detection and prevention mechanism. This study investigates the perception of employees towards forensic accounting in public and private sector banks in India, with particular emphasis on awareness, perceived effectiveness, organizational support, and implementation challenges. The study underscores the need for institutionalized forensic accounting frameworks, targeted employee training, and stronger managerial and regulatory support to enhance fraud risk management in Indian banks.
Keywords: Forensic Accounting, Bank Fraud, Employee Perception, Public Sector Banks, Private Sector Banks.
Title: PERCEPTION OF EMPLOYEES TOWARDS FORENSIC ACCOUNTING IN PUBLIC AND PRIVATE SECTOR BANKS IN INDIA
Author: Dr. Anand K, Santhosh V C
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
Vol. 13, Issue 2, October 2025 - March 2026
Page No: 301-305
Research Publish Journals
Website: www.researchpublish.com
Published Date: 14-January-2026
