أثر المحاسبة القضائية في جودة المعلومات المحاسبية المصرفية : دراسة ميدانية

الملخص EN

The study aimed to test the effect of application of methods and procedures of forensic accounting on the quality of accounting information.

The problem of study can be related to the low level of quality of accounting information, as well as the low level of confidence, and the spread of hesitation phenomenon by forensic accountant due to the effect of the methods and procedures of forensic accounting on the quality of accounting information.

The analytical descriptive method was used, and 250 questionnaires were distributed achieving a retrieval rate of 81.6%, in addition, Smart Plus program was used to analyze the data.

The study most important findings indicated that forensic accounting would assist in achieving the quality of accounting information.

The study recommended that forensic accounting should set up a specialized administration for all fields to ensure provision of good characteristic for financial and accounting information.