The relationship between economic growth, digitalization, and forensic accounting crimes: The case of Turkey

The advancement of technology and the increasing prevalence of financial crimes have heightened the importance of forensic accounting. As a result, forensic accounting has become a prominent field of interest for researchers in both developed and developing countries. This study examines the relationship between crimes within the scope of forensic accounting, digitalization, and economic growth in the context of Türkiye. The aim of this study is to identify crimes that can be considered within the scope of forensic accounting, to analyze the relationship of these crimes with digitalization and economic growth using statistical methods, and to develop preventive policy recommendations accordingly. Additionally, the study seeks to identify the existing gaps in the literature and practice concerning this discipline, which remains relatively underrecognized in Türkiye. The study utilizes financial crime data obtained from the activity reports of the Financial Crimes Investigation Board (MASAK) covering the years 2003 to 2023. The data were evaluated using the Content Validity Ratio (CVR) method, based on expert opinions, and a dataset related to forensic accounting crimes was constructed. This dataset was then subjected to econometric analysis through the ARDL model using socio-economic indicators related to digitalization and economic growth via the EViews 12 program. The study represents a pioneering effort in the field of forensic accounting by integrating quantitative and qualitative methods and by creating an original dataset through CVR analysis. In the first section, the theoretical framework of forensic accounting is presented. The second section discusses the concepts of digitalization and economic growth with their theoretical foundations, accompanied by a national and international literature review that explores their relationship with forensic accounting. In the third and final section, the relationship between digitalization, economic growth, and forensic accounting crimes is analyzed through econometric methods, and the findings are evaluated within the framework of the literature, leading to the presentation of new policy recommendations.