English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

Since forensic accounting arose in America, it has become a very important issue by the researchers and scholars in several countries in the whole world. Financial corruption is the most dangerous factor on the present and future of Iraq. Perhaps it's no less dangerous than the terrorist operations accompanied the Iraqi political change started in 2003. Thus, such corruption slows down the economic development process and prevents the welfare and the prosperity of the community, which may lead to lose confidence in both the political class and state institutions. While this corruption requires sophisticated ways to fathom, there is a modern method, among others, that could be used for this purpose which is the forensic accounting. This study therefore attempts to determine the impact of using forensic accounting on financial corruption. It contributes to the limited existing literature on the forensic accounting where no previous study has been down in Iraq dealing with such a serious issue. Specifically there is a failure of accounting and control methods that lies in the methodology taught in Iraqi universities to discover financial corruption cases. This study adopted a correlation research design. Data was collected by using interviews and questionnaires. The main findings of the study revealed that there is a significant relationship between the forensic accounting methods and effectiveness of the control and auditing bodies to detect financial corruption cases.On the other hand, the majority of the audit and accounting personnel in Iraq are suffering from poor perception and information of the forensic accounting methods. Therefore, a suggestion was made by the current study that forensic accounting methods should add to the curricula of accounting departments in Iraqi universities at both levels of preliminary and higher studies through theoretical and practical classes.

The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq