Forensic Accounting Literacy and Accounting Students’ Perceptions of Fraud Prevention in Makassar City: A Literature Review

Abstract

Fraud is an important issue for accounting education because students are expected not only to understand financial recording and reporting, but also to recognize irregularities, evaluate evidence, and uphold professional integrity. This article examines the relationship between forensic accounting literacy, accounting students' perceptions, and fraud prevention, while positioning Makassar City as the setting for the educational implications of the review. A literature review method is employed through narrative-thematic synthesis of empirical studies that address forensic accounting knowledge and skills, fraud awareness, fraud literacy, fraud detection capability, and fraud prevention strategies. The synthesis indicates that knowledge, analytical ability, professional skepticism, anti-fraud awareness, and investigative techniques tend to strengthen individuals' readiness to identify fraud risks and support preventive action. Evidence also shows that knowledge does not always translate directly into anti-fraud behavior because its effect may depend on motivation, professional skepticism, ethical conditions, and control systems. For accounting students in Makassar City, the findings highlight the value of forensic accounting education that combines conceptual understanding with case analysis, red-flag identification, investigative exercises, ethics, and communication of findings. The review offers a conceptual basis for universities to strengthen anti-fraud education and provides a foundation for future survey research that measures students' perceptions directly