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Abstract
The increasing complexity of financial crime has led to the objective of this study: to ascertain the potential of forensic accounting to contribute to more effective prosecution in crime
enforcement, from the perspective of Assistant Public Prosecutors (APPs) in the state of Bihar, India. A descriptive study was undertaken, and 47 structured questionnaires were distributed
to APPs selected via convenience sampling who had attended a professional training course at the National Forensic Sciences University in June 2025. Research findings have revealed that
most respondents (89.4%) recognised forensic accounting as “essential”. Over half (51.1%) had never utilised the services of a forensic accountant in their professional capacity.
Furthermore, more than half of the surveyed APPs have no formal training or experience in handling financial crime cases. Further analysis found that demographic characteristics, such
as gender and academic qualifications, were not statistically associated with support for integration or frequency of collaboration among APPs. Insufficient training is the leading
obstacle to confidentiality among prosecutors. Even so, nearly all (97.9%) APPs want to participate in a mandated forensic accounting training course. The addition of this new
training model can successfully address institutional barriers and expedite the delivery of justice in cases of financial and economic crime.
Dr. Himanshu Thakkar, Saptarshi Datta, Prof. (Dr.) Haresh Barot (2026) "Empowering Law Enforcement Through Forensic Accounting: A Study on Bihar State Assistant Public Prosecutors Perspectives", GNLU Journal of Law And Economics : Forthcoming Papers, Forthcoming papers
Available at:
https://gnlu.ac.in/GJLE/Publications/Empowering Law Enforcement Through Forensic Accounting: A Study on Bihar State Assistant Public Prosecutors Perspectives
