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The staple objectives of this study are to determine the importance and worth of forensic accounting in the context of Pakistan. Accounting frauds are increasing day by day, especially in the commercial sector of Pakistan. In the majority of Pakistani companies' accountants are inexperienced and nonprofessional and unable to understand the new financial reporting standard that becomes a cause of enhancing accounting frauds. This study followed a qualitative approach to collect data through interviews from both participants, including academicians and practitioners who are working in a prestigious academic institution and business organization where the concept of forensic accounting is taught and implemented with the right letter and spirit. Finding have been derived by transcribing data through coding and taking essential themes regarding the practical implementation of forensic accounting practices in Pakistan by using NVIVO software. The findings of the study indicated that forensic accounting scope is broad, especially regarding the increasing ratio of white-collar crimes and digital crimes, and in a near-future lot of opportunities will be arises in Pakistan in the context of forensic accounting. Both academicians and practitioners agreed that the importance of forensic accounting could not be overlooked, especially concerning digital and white-collar frauds both in the private sector and public sector organizations.

A Qualitative Perspective of Practical Implication of Forensic Accounting for Fraud Detection and Prevention in Pakistan