المحاسبة القضائية في المملكة العربية السعودية : الممارسة الحالية و النظرة المستقبلية : دراسة ميدانية (استكشافية)‎

Abstract EN

This study explores an important new accounting topic, namely : forensic accounting (current practices and future perspective).

Previous related research wave used to establish the theoretical back ground which, in turn, helped to identify the major concerns that wave directed to a sample of accounting academics and certified public accountants in Saudi Arabia via a questionnaire.

The study concludes with some general results, such as: • Forensic accounting aims at providing professional opinions to judges, when needed, in financial cases; • Assuring parties of the case under investigation as well as the judge or the security agent who embays the accounting to provide his professional opinion; • The importance of forensic accounting resides in providing courts with qualified accountants, who can provide specialized views on financial cases based on their accounting knowledge.

The study also suggested that there is a major different between forensic accounting and auditing, and that the main function of forensic accountants in Saudi Arabia is to represent various clients in courts, and specialized judicial committees, such as those related to zakat, taxation, customs, insurance, and commercial transactions, as well as representing clients in some financial cases in courts.

The study has also highlighted some of the difficulties that may encounters the education and practices of forensic accounting in the future, among which are: • The absence of standards that an accountant can follow when representing a client.

• The lack of qualified forensic accountants, as a result of the limited care given by accounting departments at Saudi universities regarding forensic accounting.

• The absence of social awareness of the significance of forensic accounting within the Saudi Society.

The study participants have indicated that a forensic accounting must acquire skills, such as: • Knowledge of the proper related regulations, including methods of acquiring evidence for the case under investigation.

• Ability to find out proper solutions for every case based on its nature and requirements.

Regarding the approach to enhance forensic accounting education, most of the participants agreed on giving Forensic accounting in a special courses, as well as providing special training programs in such a field to accounting students.

This may go on line with the new financial regulations, as well as fulfilling social needs of more qualified forensic accountants, and making graduate of accounting department more attractive to the market.

finally, %86,6 of the participants of the empirical study have indicated their expectation on future increase on the demand of this very important professional services (i.e.

forensic accounting).