إمكانية استخدام المحاسبة القضائية في الحد من الاحتيال المالي في بيئة الأعمال اليمنية : دراسة تطبيقية

الملخص EN

The research aimed at knowing the possibility of using Forensic accounting to reduce the financial fraud in the Yemeni business environment by identifying the demanding sources for it, and analyzing the requirements to meet this demand (supply), and the extent of availability of the elements necessary for applying it in the Yemeni business environment.

To achieve that, an applied study has been conducted in the Yemeni business environment.

The researchers collect special data for the study based on so many sources such as the studying plans for the accounting departments at the Yemeni universities, and the legislation, international professional publications and bulletins that regulate the accounting and auditing profession in Yemen.

In addition to that a questionnaire list was given to 60 auditors and 36 credit and investment managers in banks.

The research had a number of results: the main one is that currently, there is no possibility of applying forensic accounting in Yemen because there is no sufficient Scientific or practical qualification for auditors, the unsuitability of legislative environment and weakness of accounting profession performance.

The researchers recommended improving qualification, legal and regulatory legislation, and profession performance for a successful application of forensic accounting.