The role of the judicial accounting methods to reduce fraud and manipulation operations

Barzan, Sabeha; Makki Behind, Qais

	The role of the judicial accounting methods to reduce fraud and manipulation operations
Journal of Administration and Economics
Article 1, Volume 0, Issue 108, 2018, Pages 221-236
Authors
Sabeha Barzan; Qais Makki behind
Abstract
The fraud and manipulation in the financial statements is regarded as one of the important topics in the field of the accounting profession, the auditing, and led to a financial crisis, and the proliferation of scandals and blighter in major international companies, in addition to that the big number of cases the courts and collect decide until now, seek search to identify on method lead to monitoring the performance on the external auditor so limit from method accounting manipulation, as the forensic accounting look beyond the numbers to reveal the facts and allegations ,through form to identify the concept of fraud manipulation ,and the concept of forensic accounting , hypothesis was tested through use questionnaire from distributed on the set of samples from users of accounting in formation, and use factor analysis to notice the importance of forensic accounting method ,and which is more important in the application , have concluded results find the existence of cases of fraud ,and manipulation operations in the financial statement ,and the most important recommendations need necessity designation forensic accountant Key words : fraud and manipulation of accounting, Forensic Accounting methods.
Keywords
Department of Accounting

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