Forensic accounting and financial fraud : evidence from Saudi Arabia
Other Title(s)
المحاسبة القضائية و التلاعب المالي : أدلة من السعودية
Author
Source
Issue
Vol. 2017, Issue 17 (31 Dec. 2017), pp.41-47, 7 p.
Publisher
Kasdi Merbah University Faculty of Economics Commercial Sciences and Management Sciences
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
7
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The objective of the study is to examine forensic accounting and manipulation of financial reports in Saudi Arabia.
In pursuing this line of research, the widely recognised Modugu and Anyaduba (2013) study and Ehioghiren, efe efosa (2016) study have been chosen and applied to determine whether the results generated can reliably identify the presence of such behaviour in Saudi Arabia A survey design was used in the study with a sample size of 120 consisting of accountants, management staffs, practicing auditors in telecommunications, electricity and cement companies and academics in the Accounting and Law Department of the Faculty of Administrative and Financial Sciences at King Khalid University.
The findings of the study indicate that Forensic Accounting is an effective tool in uncovering diverted fraudulent practices, which can identify misappropriated assets and reversible insider transactions.
The result also shows that there is a significant difference in forensic duties and those of auditors.
American Psychological Association (APA)
al-Hasan, Ali Fayia Muhammad. 2017. Forensic accounting and financial fraud : evidence from Saudi Arabia. Revue du Chercheur،Vol. 2017, no. 17, pp.41-47.
https://search.emarefa.net/detail/BIM-808373
Modern Language Association (MLA)
al-Hasan, Ali Fayia Muhammad. Forensic accounting and financial fraud : evidence from Saudi Arabia. Revue du Chercheur No. 17 (2017), pp.41-47.
https://search.emarefa.net/detail/BIM-808373
American Medical Association (AMA)
al-Hasan, Ali Fayia Muhammad. Forensic accounting and financial fraud : evidence from Saudi Arabia. Revue du Chercheur. 2017. Vol. 2017, no. 17, pp.41-47.
https://search.emarefa.net/detail/BIM-808373
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 47
Record ID
BIM-808373