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dc.contributor.authorAli FAYA M ALHASSAN-
dc.date.accessioned2017-
dc.date.available2017-
dc.date.issued2017-
dc.identifier.issn1112-3613-
dc.identifier.urihttp://dspace.univ-ouargla.dz/jspui/handle/123456789/16248-
dc.descriptionRevue El Bahithen_US
dc.description.abstractThe 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.en_US
dc.language.isootheren_US
dc.relation.ispartofseriesNumber 17 2017 Foreign Sec;-
dc.subjectForensic Accountingen_US
dc.subjectCorporate Frauden_US
dc.subjectFinancial Reportingen_US
dc.subjectFinancial Statementen_US
dc.subjectManagementen_US
dc.titleForensic Accounting and Financial Fraud: Evidence from Saudi Arabiaen_US
dc.typeArticleen_US
Appears in Collections:numéro 17 2017 foreign sec

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