The Role of Forensic Accounting in Reducing Financial Corruption Practices, An Applied Study

Walid Omran (1) , Omar Elsharif (2) , Ali Allswad (3)
(1) Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Libya ,
(2) Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Libya ,
(3) Department of Accounting, Faculty of Commerce and Political Science, Sebha University, Libya

Abstract

The aim of the study is to understand the role of Forensic accounting (FA) in reducing financial corruption practices in the Audit Bureau and the Court of First Instance and Administrative Control in Sebha from the point of view of the workers there. The researchers followed the descriptive analysis approach and used the questionnaire list as a basic tool for data collection. The statistical analysis program (SPSS) was chosen to enter the data, process it, and test the hypotheses from a random sample of 60 people.The study found that (FA) plays a role in reducing financial corruption practices and that it is in the Audit Bureau, the Court of First Instance and Administrative Control in the city of Sebha , there is a high availability and high degree of application of the axes of (F A) with a high degree in the Audit Bureau, the Court of First Instance and Administrative Control in the city of Sabha. The forensic accounting axes were arranged respectively (requirements provided by forensic accounting, specifications of forensic accounting, services provided by forensic accounting).

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Authors

Walid Omran
Wal.omran@sebhau.edu.ly (Primary Contact)
Omar Elsharif
Ali Allswad
Omran و., Elsharif ع., & Allswad ع. (2023). The Role of Forensic Accounting in Reducing Financial Corruption Practices, An Applied Study. Journal of Pure & Applied Sciences, 22(3), 145–154. https://doi.org/10.51984/jopas.v22i3.2762

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