تعزيز الدور الرقابي لمجلس الإدارة في ظل المحاسبة القضائية

الملخص EN

The study aimed at ascertaining whether there is an impact of forensic accounting in enhancing the controlling role of the Board of Directors, to achieve this objective, the study dealt with the concept of forensic accounting, its objectives and benefits, and what forensic accountants require from education, work license, knowledge, skills, abilities, standards.

The study also dealt with the Board of Directors as a mechanism for corporate governance, and how to benefit from the forensic accountants in the examination of the mechanism of the Board of Directors.

A sample of academics and professionals were surveyed to determine whether there is an impact of forensic accounting in enhancement the controlling role of the board of director in Iraqi environment.

The study concluded that the forensic accountants have the ability to examine the independence of the members of the Board and its Chairman, and the need of the Board of Members, which is reflected in enhancement the controlling role of the Board of Directors.