دور الخبرة القضائية المحاسبية في الحد من جرائم الاحتيال المالي : حالة شركة أنرون و جنرال إلكتريك

الملخص EN

This study aims at clarifying the role of legal accounting techniques in reducing financial fraud.

to do so, We have relied on the analytical descriptive approach to clarify the concept of judicial accounting, its importance, its objectives and to clarify the overlap between it and the auditing,and to deal with its techniques which contribute to the detection of financial fraud, The study concluded that judicial accounting requires a set of accounting, auditing legal and investigative skills to reach facts, quantify damages and resolve disputes.