Please use this identifier to cite or link to this item: http://dspace.univ-ouargla.dz/jspui/handle/123456789/16248
Title: Forensic Accounting and Financial Fraud: Evidence from Saudi Arabia
Authors: Ali FAYA M ALHASSAN
Keywords: Forensic Accounting
Corporate Fraud
Financial Reporting
Financial Statement
Management
Issue Date: 2017
Series/Report no.: Number 17 2017 Foreign Sec;
Abstract: 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.
Description: Revue El Bahith
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/16248
ISSN: 1112-3613
Appears in Collections:numéro 17 2017 foreign sec

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