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Corruption occurs when there is a misuse of current resources to maximize personal benefits at the expense of other parties, causing financial problems and preventing the development of emerging economies.
Forensic accounting services utilize financial data to solve legal disputes. Saudi Arabia’s government does not tolerate obstacles that impede the realization of its ambitious Vision 2030, a long-term plan for transforming society and reforming the economy. The war on corruption has been observed in Saudi Arabian domestic policy. Whether the forensic accounting profession and the readiness of accountants qualified to conduct forensic inquiries and investigations are effectively accompanied by the government’s fight is probed. This study explores the current state of forensic accounting in Saudi Arabia. Potential means of employing such status to make Saudi Vision 2030 a reality to combat corruption and the ability of forensic accounting to ease the government’s fight are also investigated. A questionnaire was conducted on 181 participants comprising accountants, auditors, judges, accountancy academics, Oversight and Anti-Corruption Authority employees, and any supervisory body in Saudi Arabia. The results show that 46% of the surveyed participants were unaware of forensic accounting, implying that despite its significance and demand for its services, forensic accounting is undersupplied in Saudi Arabia. Thus, it is inferred that the current state of forensic accounting is below the required level. To address this issue, forensic accounting should be incorporated into accounting curricula, accountants should join specialized scholarship programs and seek to be certified forensic accountants. Policy-makers must develop charter institutions and related forensic accounting standards.
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Associate Professor of Accounting, Director of Research Center Accounting Department

College of Business Administration, King Saud University

Exploring the Current State of Forensic Accounting in Saudi Arabia and Possible Ways of Elevating It to Assist the Government Fighting Corruption

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Forensic accountants need to respond to the ever-growing global threat of financial crime and the continuing need for expertise within the area of financial dispute work. The global development of forensic accounting as a discipline has been ad hoc, and this paper will focus on the two most developed nations regarding the expansion of forensic accounting i.e., the USA and the UK. From this study two major themes have emerged: that of the status of the regulation and education of forensic accountants within the USA and the UK and we ultimately call for radical reform in both areas. Currently there is no recognised regulatory body which encompasses all aspects of a forensic accountant’s role, thus there is no standard code of ethics which practicing forensic accountants are obliged to follow. In addition, the absence of a recognised educational route to becoming a forensic accountant has resulted in a lack of awareness of the role as a potential career path and makes succession planning within forensic accounting firms problematic.
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Technology and Engineering, Sheffield Hallam University

Forensic Accounting: Time for a Unified Global Approach

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Information and communication technologies (ICT) have changed every area of our lives. Cyberspace-related areas have reflected these shifts. Cyberspace has an undeniable positive impact on information, trade, industry, and communication. On the other hand, cybercrime is a dark side of the Internet that degrades its peaceful use. Any illegal activity carried out by or via cyberspace and its electronic environment is characterized as cybercrime. Unlike traditional crimes, cybercrimes present a real dilemma because the identities of criminals may be hidden in the virtual domain. Digital forensics has emerged to formulate possible ways for cybercrime investigation and analysis process. In this paper, we deplore the idea of digital forensics in the context of cybercrimes. An investigation of the positive impact of digital forensics in combating cybercrimes is discussed. In today’s world of computers, any information can be made available within a few clicks for different endeavors. The information may be tampered with by changing the statistical properties and can be further used for criminal activities.
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Role of Digital Forensics in Combating Financial Crimes in the Computer Era

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Banks and banking business are exposed to the influence of numerous risks, of which the importance of credit risk management stands out, because credit risk is the only risk that banks are obliged to measure, record in accounting and report. Banks monitor credit risk through the segmentation of the credit portfolio according to the level of risk. This paper is focused on research related to the management of the riskiest category of the credit portfolio, for which we will use the term special credit risk (SCR) in this paper.
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Analysis of special credit risk in the function of real financial reporting

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In today’s increasingly connected and digitized business environment, brands face numerous challenges that can significantly affect their reputation and value, and one of the key challenges that many organizations across the world face is brand risk. Due to its role in many aspects of business, the main purpose of this paper is to revitalize this phenomenon by exploring it through bibliometric indicators, publishing trends and analyzing it through the current literature. In this sense, the paper adresses two research questions, both related to revealing the scope and nature of brand risk as the construct of a great relevance in many scientific fields, whereas a special attention has been given to the analysis of the most cited papers on this matter. The findings show that the construct although presented two decades ago is still in infancy phase, and quite neglected in the current body of knowledge.
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Brand risk as the neglected phenomenon: an insight into publishing trends

AHEAD OF PRINT

Volume 3 (2023): Issue 2 (December 2023)

Volume 3 (2023): Issue 1 (June 2023)

Volume 2 (2022): Issue 2 (December 2022)

Volume 2 (2022): Issue 1 (June 2022)

Volume 1 (2021): Issue 2 (December 2021)

Volume 1 (2021): Issue 1 (June 2021)

Journal of Forensic Accounting Profession

 The Journal of Forensic Accounting Profession (JFAP) publishes creative and innovative studies employing research methodologies that logically and clearly identify, describe and illuminate important academic forensic accounting issues; tests and improves forensic accounting research skills, tools, and techniques; stimulates discussion and experimentation in instructional means, methods, and materials in the field of forensic accounting and research in general; exchanges ideas and findings about developments related to the instruction, learning, and curricular issues of forensic accounting and fraud education.  We would like to welcome you and your colleagues to submit original scientific and professional papers in the field of forensic accounting, including financial investigations, forensic audits, financial expertise, and other forensic accounting services. Additionally, papers of a multidisciplinary approach in the fields of economics, law, criminology, sociology, and psychology that ultimately contribute to the fight against fraud in societies are welcome for publication.  All submissions must be original and unpublished. Submissions must be written in English.　  Coverage  The Journal of the Forensic Accounting Profession covers the following topics (but is not limited to):    Behaviour and judgment in forensic accounting  Business valuation  Computer forensic analysis  Consumer frauds  Corruption  Cross-cultural issues in fraud  Data analytics  Expert witness activities  Ethics  Fraudulent financial reporting  Fraudulent accounting research  Governance and fraud  Insurance recovery  Internal controls  Investment scams  Litigation support/services  Pattern recognition and anomaly detection  Professional regulation and policy issues  Psychology and social psychology of fraud  Tax fraud  Technology for detecting, investigating and/or committing fraud  Theft of corporate assets　   Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 