Forensic Accounting and Fraud Investigation: An Empirical Study from Mauritius
This research evaluates the awareness of forensic accounting in Mauritius and the behaviour of three different
types of companies, accounting and auditing firms, multinational companies and local companies with respect to forensic
accounting. A survey was carried out and distributed among these stated types of companies. Out of the 100 questionnaires
distributed, 54 responses were collected, amounting to a response rate of 54%. The responses were collected and processed
using SPSS and the results show that 5 out of 8 questions relative to awareness of forensic accounting are significant with
gender and 3 out of 8 questions related to awareness of forensic accounting is significant with the variable type of company.
Keywords: Forensic Accounting, SPSS 23, Chi-Square Test