Integrating the Broken Windows Theory & Forensic Accounting

The current era, marked by the inexorable digitization of the global economy, has brought unprecedented connectivity and operational efficiency. But this transformation has paradoxically made the financial system more vulnerable to fraud. The landscape now dominated by digital platforms and complex transaction mechanisms starkly illustrates the inadequacy of traditional anti-fraud mechanisms. Sophisticated cyber criminals, who are adept at exploiting the weaknesses in both the IT infrastructure and the organizational culture, require a paradigm shift in fraud prevention (Kshetri, 2016). This urgency calls for innovative, multidisciplinary strategies that go beyond traditional audit and compliance frameworks and promote a proactive, integrated and nuanced understanding of the factors that underlie fraudulent activities. In response, our research explores the symbiotic potential of incorporating the broken window theory (BWT) into forensic accounting practice. The objective is to create a solid framework for strengthening fraud prevention mechanisms in the digital age and addressing the challenges undermining the confidence and integrity of financial systems (Oladejo and Jack, 2020).