The possibility of using forensic accounting to reduce manipulation and financial fraud

Abstract

The research aims to review the concept of the entrance to forensic accounting and its used methods, as well as “the possibility of using these methods in reducing manipulation and various financial fraud and resolving many lawsuits, as well as” identifying the most important problems that may hinder the application of forensic accounting in discovering manipulation and financial fraud. This study was conducted on a sample of auditors and academics working in the Kurdistan Region - Iraq, which amounted to about 72 individuals. The judiciary will reduce financial fraud significantly, in addition to the fact that there are many skills that the auditors are required to acquire for the purpose of exercising the role of the forensic accountant and improving the level of implementation of services related to forensic accounting. Regarding the recommendations of the research, it included the importance of finding standards, guidelines, or legal and accounting rules that cover the requirements of this important accounting orientation, with the importance of spreading a culture of the concept of judicial accounting in the financial and accounting work environment in the Kurdistan Region, as well as the government support due towards this matter, as well as increasing the skill of graduates of accounting departments and their acquisition Full knowledge of forensic accounting requirements and ways to apply them.