دور المحاسبة القضائية في الحد من الفساد المالي : دراسة ميدانية

الملخص EN

The research aims to identify the role of judicial accountability in the reduction of the practices of financial corruption Application to the Saudi corporations, so that the study used a descriptive and analytical approach, opting researchers random sample con- sisted of (52) individuals who belong to the research community working Shareholding company in Saudi Arabia.

The most important results that judicial accountability played a big role in the fight against financial corruption and that the scientific and practical qualifications to have an effect very important in the discovery of financial corruption, as well as the effectiveness of judicial accountability led to improve the quality of financial reporting.

The researcher recommends the necessary to adopt judicial accounting items within the curriculum as a basic material, an initial step towards the advancement of the profession of judicial accountability, and also the need to hold workshops and specialcon-ferences definition of judicial accountability and their importance in the framework of supporting and empowering accountants, and the need to develop the work of the Arbi- tration Centre mechanisms of Accountants and Auditors Association in Saudi Arabia in preparation to become a future independent grouping of Accountants judicial and in line with vision 2030.