Author:
Hashem Saja,Ali Afraa,Haider Haider, , ,
Abstract
The purpose of this study was to investigate the impact of forensic accounting techniques used by certified accountants in detecting financial fraud in the companies they audit. The data was collected from primary sources based on a questionnaire distributed to (120) certified accountants who are practicing the profession for the year 2023 and are allowed to audit financial companies in Syria. The results showed a statistically significant impact of the forensic accounting techniques (financial ratio analysis - trend analysis - data mining - critical point audit - relative size theory) used by the certified accountant in detecting financial fraud in Syria. The ability of forensic accounting techniques reached 18.5% in detecting financial fraud according to the opinions of certified accountants in Syria. It also showed a positive and statistically significant effect of the forensic accounting techniques used by the certified accountant in detecting financial fraud in Syria after controlling years of experience. The percentage of explained variance increased from (18.5%) to (25.3%).
Reference31 articles.
1. FRAUD RISK MANAGEMENT AND FRAUD REDUCTION
2. Econometric Analysis of the Causal Link between Forensic Accounting Techniques and Fraud Prevention in Nigeria
3. An innovative approach in combating economic crime using forensic accounting techniques
4. The Role of Power in Financial Statement Fraud Schemes
5. Al Enazi ,K., Al Nafisah, N., Al Osaimi, A., Al-Dhubaibi., A. (2022). The Role of Forensic Accounting in Detecting Financial Fraud. Department of Accounting. College of Business Administration, AL-Kharj Prince Sattam Bin Abdulaziz University Kingdom of Saudi Arabia. (Novomber 2022).