المحاسبة القضائية و دورها في اكتشاف عمليات الاحتيال المالي في الشركات الصناعية المساهمة العامة الأردنية : دراسة ميدانية من وجهة نظر المحاسبيين القانونيين الأردنيين

الملخص EN

This study aimed at shedding hight on judicial accounting and it's role in discovering financial frauds at Jordanian publicly held industrial companies, in achieving this objective, descriptive analytical approach in data collection and analysis was used.

A questionnaire of (69) items covering four domains vis a vis knowledge and accounting skills, knowledge and auditing skills, knowledge and judicial knowledge, and investigative skills.

The study who conducted on a sample of (170) certified public accountants who experienced the profession in practice.

Results showed the following results: The existence of a role for knowledge and accounting skills, The existence of a role for knowledge and auditing skills, The existence of a role for knowledge and judicial skills, The existence of a role for knowledge and investigative skills in discovering financial fraud operations at Jordan, industrial public held companies.

And Based on these results, some recommendation were suggested, including: The need for interest in the study of judicial accounting, by researchers, for its great role in discovering financial fraud operations, The need for establishing a legislation specifying judicial public accountant either in counts and objection committees at tax departments, and development of study curricula at accounting department in Arabs universities as well as at specialized training centres.

And Differentiation between judicial and certified accountants and working towards achieving cooperation and integration between them.

And The work on establishing a career agency or an association that tackes care of managing the work of Forensic Accountants and has the authority to grant practice license after the required conditions have been met.