The role of forensic accounting methods in reducing the practices of manipulation in the financial statements- A field studies
Article Sidebar
Main Article Content
Abstract
The study sheds light to find out the knowledge of the role through which the forensic accounting methods play in reducing the practices of manipulation in the financial statements, and the presentation of concepts related to forensic accounting and manipulation in the financial statements. There are 120 auditors in Basra Governorate, and the study showed that there is an important role for forensic accounting methods to put an end to manipulation practices in the financial statements, and that the methods adopted by the forensic accountant help to draw a reassuring reality for the users of the lists because they include all the details of the necessary audit from following up deals and matching statements. Moreover, monitoring the sources of funds and others, and that there is a statistically significant inverse relationship between forensic accounting methods and manipulation in the financial statements, indicating that manipulation methods decrease when the use of forensic accounting methods increases.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
References
Ahmad Masoud. (2015). The extent of the Libyan accounting expert’s awareness of the requirements of forensic accounting, an exploratory study, Master’s thesis. Libya: The Open University, Libyan Academy, Department of Accounting.
Alaa Al-Jaabari. (2018). The role of forensic accounting in confronting creative accounting practices for companies listed on the Palestine Stock Exchange (Master’s thesis). Hebron University, College of Graduate Studies.
Amina Hafasa. (2021). The impact of the quality of financial statements on evaluating the financial performance of Algerian economic institutions, doctoral thesis. Mohamed Boudiaf University of M'sila, Faculty of Economics and Management Sciences.
Ensaf Idris. (2019). The role of forensic accounting in achieving the quality of accounting information (Doctoral dissertation), Department of Accounting and Finance. Sudan: Sudan University of Science and Technology.
Jabbar Bukathir, and Mustafa Awadi. (2014). Creative accounting methods in manipulating financial statements from the perspective of international accounting standards. Journal of Financial and Administrative Studies - Oum El Bouaghi University, Issue 1.
Hasnaa newspaper, and Fatima Amroun. (2021). The impact of creative accounting on the quality of financial statements - a field study of a sample of accounting profession practitioners in the state of Al-Musaylimah. Mohamed Boudiaf University.
Dler Ahmed. (2022). The complementary role of judicial accounting and the Financial Supervision Bureau in combating financial and administrative corruption. Galai Xanst Scientific Journal, Volume 7, Issue 1.
R. bin Abbas, reports, and Tamrabat. (2021). The role of forensic accounting in reducing creative accounting methods in financial statements. Journal of Economic Studies and Research in Renewable Energy, Volume 8, Issue 2. Retrieved from https://www.asjp.cerist.dz/en/downArticle/466/8/2/167217
Shehata Shaheen. (2022). The impact of activating judicial review mechanisms for digital transformation processes on reducing corruption and financial fraud in the Egyptian environment. Scientific Journal of Financial and Administrative Studies and Research, Volume 13, Issue 2.
Saleh Muhammad Al-Assaf. (2012). Introduction to research in the behavioral sciences (Vol. 2). Riyadh: Dar Al-Zahra.
A. Al-Kubaisi. (2016). A field survey on forensic accounting from the viewpoints of the judiciary and the forensic accountant in Jordan. Jordanian Journal of Business Administration, Volume 12, Issue 1.
Adel Al-Khader. (2018). Forensic accounting and its role in reducing financial corruption practices - a field study on external auditors in Sudan, a study for obtaining a master’s degree in the philosophy of accounting and finance. Sudan: Sudan University.
Adel Aliyoush. (2015). The role of internal audit in reducing creative accounting practices in Algeria, a memorandum for obtaining a master’s degree. Kasdi Merbah University.
Ali Mowafqi. (2019). 63. Mowafqi, on the role of the auditor in reducing the effects of creative accounting and its impact on the reliability of the financial statements. Journal of Business Administration and Economic Studies, Volume 5, Issue 2.
M. Saleh. (2020). Using forensic accounting techniques to reveal creative accounting practices and their effects on the financial statements. Dinar Magazine, Issue 8.
M. Nour. (2018). Forensic accounting and its role in reducing financial and administrative corruption, Master’s thesis. Sudan University of Science and Technology.
Muhammad Khalil. (2015). Preparing financial statements according to the financial accounting system - a case study of the Electricity and Gas Distribution Corporation - Sonelgaz - El Oued. Martyr Hama Lakhdar University in El Oued.
Muhammad Al-Shawarbi. (2018). The impact of incorporating forensic accounting methods in the stages of internal auditing on the efficiency of the internal auditor.
Nader Abu Zaid. (2020). The role of forensic accounting in reducing financial and administrative corruption, doctoral thesis in business administration. Lebanon: Jinan University.
Nadif Al-Jubouri, and Salah Al-Khalidi. (2013). The role of forensic accounting in detecting financial fraud operations. Journal of Economic and Administrative Sciences, Volume 19, Issue 70.
Hammam Rahim. (2022). The extent to which the auditor can enhance and support judicial accounting procedures in accordance with Iraqi laws - a case study. Al-Reyadah Magazine for Finance and Business, Volume 3, Issue 1.
Ahmed. (2021). The role of forensic accounting in reducing financial and administrative corruption by applying it to some government units in Sudan, a study for obtaining a doctorate in accounting and finance. University of Sudan.
Aliaj, j. (2014). Accounting manipulation and its effects in the financial statements of Albanian entities. interdisplinary journal of research and development.
Georgios , L. (2016). The critical role of Internal Auditing in addressing bank fraud: A. Case Studies Journal ISSN.
Abou-Zeid, N., El-Mousawi, H., & Younis, J. (2020). Impact of Forensic Accounting Domains on Financial Corruption in Lebanon – An Empirical Study. International Journal of Economics and Finance; Vol. 12, No. 8; 2020, 12.
Bhasin, M. (2016). Accounting manipulation practices in financial statements: an experience of an asian economy. International Journal of Economics and Financial Research.
Di Gabriele, J., & Hubers, D. (2015). Topics and methods in forensic accounting research. Accounting Research Journal 28.
Efiong, J. (2012). Forensic Accounting Education: An Exploration of level of Awareness in Developing Economies-Nigeria as a Case study. International Journal of Business and Management, Vol.7, No.4.
Honigsberg, C. (2020). Annual Review of Law and Social Science Forensic Accounting.
Kieso, D., Jerry, j., & Terry, D. (2016). INTERMEDIATE ACCOUNTING (Vol. Sixteen Edition). John Wiley & Sons.