This study aims to systematically examine the definitions, domains, and theoretical challenges of forensic accounting in academic literature to provide a clear picture of the position of this emerging field in Iran and the world. Significant efforts have been made globally by professional anti-corruption bodies to prevent the persistent rise in fraud, corruption, white-collar crimes, and similar offenses. However, of greater importance are the devastating effects of fraud on the economy, which hinder a country's ability to provide essential welfare services for its citizens.

Since independent auditors are neither trained nor mandated to detect fraud and deceptive practices within financial statements, and given the escalating volume of financial scandals at both national and international levels, a state of public distrust has enveloped the accounting and auditing professions. In response to stakeholder needs, a specialized branch of accounting known as forensic accounting has emerged. Forensic accounting can be defined as the science of gathering and presenting financial information in a manner admissible in court against individuals accused of economic crimes. This branch of accounting seeks to uncover financial fraud—a task at which the auditing profession has often failed.

Due to the expansion of financial and administrative corruption, it seems essential for scholars and practitioners to consider forensic accounting as both a necessity and a vital component of assurance services. As an interdisciplinary field, linked with law and investigative methods, forensic accounting plays an indispensable role in fraud detection, financial transparency, and litigation support. However, this domain faces fundamental challenges, including the lack of unified professional standards, weaknesses in the educational system, and a shortage of specialized human resources, particularly in Iran.

This study concludes that realizing the full potential of forensic accounting for objectives such as a resilient economy requires a national resolve to develop legal frameworks, establish coherent academic programs, and promote the culture of utilizing specialized services within judicial and economic institutions.