<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.</p>
</abstract>

The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Journal of Forensic Accounting Profession

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development....

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Publié en ligne: 26 janv. 2024

Pages: 13 - 36

Reçu: 24 août 2023

Accepté: 06 déc. 2023

DOI: https://doi.org/10.2478/jfap-2023-0007

Mots clés
forensics accountants, corruption, fraud, fraudulent dimensions, business development

© 2023 Hamad Alhumoudi et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Publié en ligne: 26 janv. 2024

Pages: 13 - 36

Reçu: 24 août 2023

Accepté: 06 déc. 2023

DOI: https://doi.org/10.2478/jfap-2023-0007

Mots clésforensics accountants, corruption, fraud, fraudulent dimensions, business development

© 2023 Hamad Alhumoudi et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Mots clés
forensics accountants, corruption, fraud, fraudulent dimensions, business development