THE ROLE OF JUDICIAL ACCOUNTABILITY IN RAISING THE CREDIBILITY OF FINANCIAL STATEMENTS ANALYTICAL STUDY IN KURDISTAN COURTS

	THE ROLE OF JUDICIAL ACCOUNTABILITY IN RAISING THE CREDIBILITY OF FINANCIAL STATEMENTS ANALYTICAL STUDY IN KURDISTAN COURTS
AL-TAQANI
Article 1, Volume 30, Issue 4, 2017, Pages 0-0
Abstract
In the contemporary history, forensic accounting is one of the controversial and critical issues . Its important appeared due to the appearance of financial disaster and crimes. This has led to the necessary adoption and application of forensic accounting by jurisdiction and the entire related authorities which facilitate the process of litigation. Additionally, this application of forensic accounting is more likely to reduce financial crimes, protect public welfare from exploitation and shrink the manipulation of financial statements. Consequently, it can be ranged as both profession and academics at the same time. Another significant reason for the existence of forensic accounting could be the increase financial, commercial and economic fraud. So this research attempts to illustrates the possible definition of forensic accounting, its procedures theoretically and how they contribute in the provision of accounting information to the jurisdictional authorities, explain the characteristics and significance of forensic accounting. The consequences of this research confirm that the selected employees, who work in the field of accounting in the Kurdistan Regional courts, have potential probability to determine; the significance of forensic accounting; its positive impact on the financial statement manipulations.

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