Otwarty dostęp

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


Zacytuj

Alharasis, E. E., Haddad, H., Alhadab, M., Shehadeh, M. & Hasan, E. F. (2023). Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector. Journal of Financial Reporting and Accounting, Vol. ahead-of-print. doi: https://doi.org/10.1108/JFRA-04-2023-0177 Search in Google Scholar

Al-Shaikh, A, & Al-Adeem, K. (2023). Exploring the current state of forensic accounting in Saudi Arabia and possible ways of elevating it to assist the government fighting corruption. Journal of forensic Accounting Profession, 3(1), pp. 1-37. Search in Google Scholar

Abdullahi, R., & Mansor, N. (2015). Fraud triangle theory and fraud diamond theory: understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), pp. 38-45. Search in Google Scholar

Aderibigbe, P. (2000). The role of the forensic chartered accountant. The Nigerian Accountant, 1(3), pp. 15-20. Search in Google Scholar

Akour, S., Matarneh, A. J., Ali, O. A.-M. & Afeef, J. A. (2021). The effect of artificial intelligence systems on the performance of the forensic accountant in the Jordanian public shareholding companies from the viewpoint of the Jordanian audit offices. International Journal of Innovation, Creativity And Change, 15(6), pp. 1012-1033. Search in Google Scholar

Alhumoudi, H. & Juayr, A. (2023) Exploring the impact of artificial intelligence and digital transformation on auditing practices in Saudi Arabia: a cross sectional study. Asian Journal of Finance & Accounting, 15(2), pp. 1-30. Search in Google Scholar

Association of Certified Fraud Examiners. (2010). Report to the nation on occupational fraud and abuse. Retrieved from: https://www.acfe.com/-/media/files/acfe/pdfs/rttn-2010.ashx Search in Google Scholar

Asuquo, A. I. (2012). Empirical analysis of the impact of information technology on forensic accounting practice in cross river state - Nigeria. International Journal of Scientific & Technology Research, 7(1), pp. 25-33. Search in Google Scholar

Awolowo, I. F. (2019). Financial statement fraud: the need for a paradigm shift to forensic accounting. [Doctoral dissertation, Sheffield Hallam University]. Retrieved from: http://shura.shu.ac.uk/25470/ Search in Google Scholar

Criminal Division of the U.S. Department of Justice and the Enforcement Division of the U.S. Securities and Exchange Commission. (2020). A resource guide to the U.S. Foreign Corrupt Practices Act second edition. Retrieved from: https://www.justice.gov/criminal-fraud/file/1292051/download Search in Google Scholar

Beasley, M. S., Hermanson, D. R., Carcello, J. V. & Neal, T. L. (2010). Fraudulent financial reporting: 1998-2007 : an analysis of U.S. public companies (Association Sections, Divisions, Boards, Teams vol. 453). Retrieved from: https://egrove.olemiss.edu/cgi/viewcontent.cgi?article=1534&context=aicpa_assoc Search in Google Scholar

Bhasin, M. L. (2017). Integrating corporate governance and forensic accounting: a study of an Asian country. International Journal of Management Sciences and Business Research, 6(1), pp. 31-52. Search in Google Scholar

Brender, N., Yzeiraj, B. & Fragniere, E. (2015). The Management Audit as a Tool to Foster Corporate Governance: an Inquiry in Switzerland. Managerial Auditing Journal, 30(8/9), pp. 785-811. Search in Google Scholar

Brytting, T., Minogue, R. & Morino, V. (2011). The Anatomy of Fraud and Corruption: Organizational Causes and Remedies. [Online]. Gower Publishing Ltd. Search in Google Scholar

Campa, D., Quagli, A. and Ramassa, P. (2023) The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature. Journal of Accounting Literature [Preprint]. doi:10.1108/jal-07-2023-0134. Search in Google Scholar

Chin, Y. S., Ganesan, Y., Pitchay, A. A., Haron, H. & Hendayani, R. (2019). Corporate governance and firm value: the moderating effect of board gender diversity. Journal of Entrepreneurship, Business, And Economics, 7(2), pp. 43-77. Search in Google Scholar

Coenen, T. L. (2005). Forensic accounting, a new twist on bean counting. Search in Google Scholar

Cressey, D. R. (1953). Other people’s money: a study of the social psychology of embezzlement. Free Press. Search in Google Scholar

Kokina, J. & Davenport, T. H. (2017). The emergence of artificial intelligence: how automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), pp. 115-122. Search in Google Scholar

Ebaid, I. E.-S. (2022). An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education. International Journal of Law and Management, 64(4), pp. 337-357. https://doi.org/10.1108/IJLMA-06-2021-0154 Search in Google Scholar

Enazi, K. A., Nafisah, N. A., Osaimi, A. A. (2022). The role of forensic accounting in detecting of financial fraud. [Graduation thesis, Prince Sattam bin Abdulaziz University]. Search in Google Scholar

Enofe, A. O., Olorunnuho, M. S. & Eboigbe, K. O. (2015). Accountants perception of forensic accounting and fraud investigation . Journal of Accounting And Financial Management, 1(2), pp. 94-111. Search in Google Scholar

Enofe, A. O., Utomwen, O. A., & Danjuma, E. J. (2015). The role of forensic accounting in mitigating financial crimes. International Journal of Advanced Academic Research - Social Sciences and Education, 1(2), pp. 18-35. Search in Google Scholar

Ernst & Young. (2009). Detecting Financial Statement Fraud. Search in Google Scholar

Greuning, H., Brajovic Bratanovic, S. (2020). Analyzing Banking Risk : a Framework for Assessing Corporate Governance and Risk Management. S.L.: World Bank. Search in Google Scholar

Grima, S., Boztepe, E. & Baldacchino, P.J. (2020). Contemporary issues in audit management and forensic accounting. Bingley, UK: Emerald Publishing Limited. Search in Google Scholar

Honigsberg, C. (2020). Forensic Accounting. Annual review of law and social science, 16(1), pp. 147-164. Search in Google Scholar

Kaur, B., Sood, K. & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), pp. 60-95. https://doi.org/10.1108/JFRC-02-2022-0015 Search in Google Scholar

Peterson, B. K. and Buckhoff, T. A. (2004). Anti-fraud education in academia. In Schwartz, B.N. and Ketz, J.E. (Eds.) Advances in Accounting Education Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 6), Emerald Group Publishing Limited, Leeds, pp. 45-67. https://doi.org/10.1016/S1085-4622(04)06003-1 Search in Google Scholar

Koong, K.S., Liu, L.C., Bai, S. & Wei, J. (2008). Occurrences of internet fraud in the USA. International Journal of Services And Standards, 4(1), pp. 33-53. Search in Google Scholar

Kratcoski, P.C. (2018). Introduction: overview of major types of fraud and corruption. In Kratcoski, P., Edelbacher, M. (Eds.) Fraud and Corruption. Springer, Cham, pp. 3-19. https://doi.org/10.1007/978-3-319-92333-8_1 Search in Google Scholar

Khan, M.A., Khan. A., Khan, M. Alhumoudi, H. & Haddad, H. (2023). Natural rents and access to finance. Journal of Multinational Financial Management, 70-71(100821). Search in Google Scholar

Lehman, C.R. (2020) Resistance and accountability (Advances in Public Interest Accounting, Vol. 22). Bingley, UK: Emerald Publishing Limited. Search in Google Scholar

Mansour, N. (2015). Fraud triangle theory and fraud diamond theory. understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), pp. 54-64. Search in Google Scholar

Mehta, K., Mittal, P., Gupta, P.K., Tandon, J.K. (2022). Analyzing the impact of forensic accounting in the detection of financial fraud: the mediating role of artificial intelligence. In: Khanna, A., Gupta, D., Bhattacharyya, S., Hassanien, A.E., Anand, S., Jaiswal, A. (Eds.) International Conference on Innovative Computing and Communications (Advances in Intelligent Systems and Computing, Vol. 1388). Singapore: Springer, pp 585–592. https://doi.org/10.1007/978-981-16-2597-8_50 Search in Google Scholar

Metallo, V.N. (2020). The impact of artificial intelligence on forensic accounting and testimony--Congress should amend "The Daubert Rule" to include a new standard. Emory L. J. Online 2039. Retrieved from: https://scholarlycommons.law.emory.edu/cgi/viewcontent.cgi?article=1002&context=elj-online Search in Google Scholar

Mukoro, D., Yamusa, O., & Faboyede, S. (2013). The role of forensic accountants in fraud detection and national security in Nigeria. Manager Journal, 17(1), pp. 90-106. Search in Google Scholar

Naylor, R. T. (2003). Towards a general theory of profit driven crimes. British Journal of Criminology, 43(1), pp. 81-101. Search in Google Scholar

Ngai, E.W.T., Hu, Y., Wong, Y.H., Chen, Y. & Sun, X. (2011). The application of data mining techniques in financial fraud detection: a classification framework and an academic review of literature. Decision Support Systems, 50(3), pp. 559–569. Search in Google Scholar

Ng'ang'a, K. J. (2015). The effect of forensic accounting services on fraud prevention in the insurance companies of Kenya. [Master thesis, University of Nairobi]. Search in Google Scholar

Ofoje, B. C., & Aggreh, M. (2023). Computerized forensic investigation technique and fraud detection in the public sector: perception of professional accountants in Anambra state. Journal of Global Accounting, 9(1), pp. 407–447. Retrieved from: https://journals.unizik.edu.ng/joga/article/view/2074 Search in Google Scholar

Owojori, A., & Asaolu, T. O. (2009). The role of forensic accounting in solving the vexed problem of corporate world. European Journal of Scientific Research, 29(1), pp. 183-187. Search in Google Scholar

Oxford Home Study Centre. (2023). Forensic Accounting. Retrieved from: https://www.oxfordhomestudy.com/Forensic-Accounting#:~:Text=The%20primary%20benefit%20of%20strong,Isn't%20allowed%20to%20happen Search in Google Scholar

Ozili, P. K. (2023). Forensic accounting research around the world. Journal of Financial Reporting and Accounting, Vol. ahead-of-print. doi: https://doi.org/10.1108/JFRA-02-2023-0106 Search in Google Scholar

Rehman, A. & Hashim, F. (2020). A conceptual framework: forensic accounting and corporate governance maturity. International Journal of Accounting, Finance and Business (IJAFB), 5(30), pp. 52-63. Search in Google Scholar

Rehman, A. & Hashim, F. (2020). Is corporate governance maturity measurable? Corporate Governance, 20(4), pp. 601-619. Search in Google Scholar

Rahman, M.J., Xuan, J., Zhu, H. & Hossain, M.M. (2023). Accounting fraud and corporate sustainability: Chinese listed companies. Journal of Financial Crime, Vol. ahead-of-print. doi: https://doi.org/10.1108/JFC-02-2023-0035. Search in Google Scholar

Skalak, S. L., Golden, T. W., Clayton, M. M. & Pill, J. S. (2011). A guide to forensic accounting investigation. Hoboken, NJ: John Wiley & Sons. Search in Google Scholar

Tickner, P. & Button, M. (2021). Deconstructing the origins of Cressey’s Fraud Triangle. Journal of Financial Crime, 28(3), pp. 722-731. Search in Google Scholar

Villaescusa, N. & Amat, O. (2022). When collusion meets the fraud triangle: a case study approach. Journal of Financial Crime, 29(3), pp. 805-815. Doi: https://doi.org/10.1108/JFC-05-2021-0111 Search in Google Scholar

Wahyuni-TD, I. S., Haron, H. & Fernando, Y. (2021). The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective. International Journal of Islamic and Middle Eastern Finance and Management, 14 (4), pp. 692-712. Doi: https://doi.org/10.1108/IMEFM-03-2019-0089 Search in Google Scholar

Wolfe, D. T. & Hermanson, D. R. (2004). The fraud diamond: considering four elements of fraud. The CPA Journal, 7(4), pp. 38-42. Search in Google Scholar