Affiliation:
1. College of Administrative and Financial Sciences , Saudi Electronic University , Saudi Arabia
Abstract
Abstract
The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.
Reference52 articles.
1. Alharasis, E. E., Haddad, H., Alhadab, M., Shehadeh, M. & Hasan, E. F. (2023). Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector. Journal of Financial Reporting and Accounting, Vol. ahead-of-print. doi: https://doi.org/10.1108/JFRA-04-2023-0177
2. Al-Shaikh, A, & Al-Adeem, K. (2023). Exploring the current state of forensic accounting in Saudi Arabia and possible ways of elevating it to assist the government fighting corruption. Journal of forensic Accounting Profession, 3(1), pp. 1-37.
3. Abdullahi, R., & Mansor, N. (2015). Fraud triangle theory and fraud diamond theory: understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), pp. 38-45.
4. Aderibigbe, P. (2000). The role of the forensic chartered accountant. The Nigerian Accountant, 1(3), pp. 15-20.
5. Akour, S., Matarneh, A. J., Ali, O. A.-M. & Afeef, J. A. (2021). The effect of artificial intelligence systems on the performance of the forensic accountant in the Jordanian public shareholding companies from the viewpoint of the Jordanian audit offices. International Journal of Innovation, Creativity And Change, 15(6), pp. 1012-1033.