国際会計研究ジャーナル

概要

The Role of Forensic Accounting in Discovering Financial Fraud

Mohammad W Hamdan

The objective of this research is to study the effect of forensic accounting on discovering and mitigate fraud. Questionnaire was used as a tool to collect data. The questionnaire composed of two parts. The first part was concerned with collecting information about forensic accounting requirements and the second part was concerned with collecting information about the role of forensic accounting in discovering fraud. Confirmatory factor analysis was used as a tool to figure out the contribution of different items to forensic accounting variables and its contribution in discovering fraud. The results showed that forensic accounting is an effective tool to find fraud if the general requirements were available to prepare professional forensic accountants.