استخدام تقنيات المحاسبة القضائية في الحد من ممارسات المحاسبة الإبداعية للشركات المساهمة العامة الفلسطينية-من وجهة نظر المدققين الداخليين و الخارجيين و السلك القضائي

Abstract EN

This study aims at identifying the techniques of Forensic Accounting represented in procedures, activities, investigations and the evaluating processes that help the forensic accountant confront the practice of creative accounting methods, this can be achieved by relying on the point of views of the forensic system, the internal and external auditors of public shareholding companies listed in the Palestine Exchange.

The study was based on the analytical descriptive approach in the presentation and analysis of the results.

A questionnaire was designed for this purpose, and it was distributed to and a sample audience has been surveyed; a sample of (129) form were handed out, of which 105 were retrieved.

The results showed that the courts relied on external auditors and financial arbitrators to resolve financial disputes.

The results also showed that the practice of creative accounting techniques in the financial statements was generally weak.

It showed that the highest practice of creative accounting was in the statement of changes in equity.

The surveyed unanimously agreed to a high degree that the procedures, activities and investigations and evaluation processes help the forensic accountant face creative accounting practices, and the results concluded that there are no statistically significant differences for the role of forensic accounting in confronting Creative accounting practices due to the type of the audit firms (Big4), and there were statistically significant differences due to the variable of return on assets.

The study suggested a number of recommendations that the external audit firms are interested, when carrying out auditing tasks for public shareholding companies, pay sufficient attention to all the elements and components of the financial statements to identify all potentially applicable creative accounting practices, especially the statement of changes in Equity .