دور المحاسبة القضائية في تحسين جودة القوائم المالية و الكشف عن الفساد المالي : دراسة ميدانية من وجهة نظر مهنية

Abstract EN

This study is concerned with testing the median relationship of quality of financial statements between forensic accounting and the detection of financial corruption, is tested for a sample consisting of legal auditors, by relying on modeling structural equations in the method of partial least squares (Smart PLS), the study found a positive relationship between the application of forensic accounting procedures and improving The quality of the financial statements, which in turn leads to the detection of financial corruption.

Thus, financial corruption can't be detected by applying judicial accounting procedures only, but work must be done to raise the quality of the financial statements.