تقييم مدى كفاية المحتوى الحالي للمحاسبة القضائية في برامج المحاسبة في الجامعات السعودية

Abstract EN

This study aimed to assess the adequacy of the current content of forensic accounting in the accounting programs of Saudi universities, a field study was done conducted on the faculties of business and administration in Saudi universities, a set of results was reached: forensic accounting is not covered in the accounting programs of Saudi universities with a mean (1.99), there are facilities to teach forensic accounting in Saudi universities but insufficiently with a mean (2.48), and the need to teach the forensic accounting for undergraduate students to achieve competitive advantage in the job market with a high mean (3.76).

based on the previous results, the researchers presented a number of recommendations, including: the need to teach forensic accounting in business schools in Saudi universities so that graduates receive a competitive advantage in the market, the need to include the examinations of socpa (Saudi association of certificated public accountants) with subjects of forensic accounting, the need to provide the necessary facilities for colleges to teach forensic accounting by providing good books covering subjects of forensic accounting and to attract faculty members and qualified experts with required quality.