أثر تطبيق آليات المحاسبة القضائية في المحاكم السودانية للحد من الفساد المالي : دراسة ميدانية

الملخص EN

The study problem has tackled the deficiency in accounting profession related to financial corruption issues, which resulted in the loss of confidence in accounting profession by the public.

Due to these issues, classical accounting thought has undergone several criticisms as it failed to handle financial corruption issues due to its flexibility in applying accounting rules and policies.

The study aimed to identify the used fraudulent methods of financial corruption, and the role of the application of judicial accounting mechanism to curb financial corruption.

The study used descriptive and analytical approach.

The study most important results include: the application of the mechanisms of judicial accounting has a significant impact on the discovery of fraudulent methods of financial corruption; also it points to the importance of qualifications, and knowledge for judicial accountant.

The study recommended the establishment of a specialized chamber for judicial accounting in all courts, besides conducting further additional research in judicial accounting field.