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首页> 外文期刊>International Journal of Business and Management >The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq
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The Role of Forensic Accounting in Reducing Financial Corruption: A Study in Iraq

机译：法务会计在减少金融腐败中的作用：伊拉克的一项研究

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Since forensic accounting arose in America, it has become a very important issue by the researchers and scholarsin several countries in the whole world. Financial corruption is the most dangerous factor on the present andfuture of Iraq. Perhaps it's no less dangerous than the terrorist operations accompanied the Iraqi political changestarted in 2003. Thus, such corruption slows down the economic development process and prevents the welfareand the prosperity of the community, which may lead to lose confidence in both the political class and stateinstitutions. While this corruption requires sophisticated ways to fathom, there is a modern method, among others, that couldbe used for this purpose which is the forensic accounting. This study therefore attempts to determine the impactof using forensic accounting on financial corruption. It contributes to the limited existing literature on theforensic accounting where no previous study has been down in Iraq dealing with such a serious issue.Specifically there is a failure of accounting and control methods that lies in the methodology taught in Iraqiuniversities to discover financial corruption cases. This study adopted a correlation research design. Data wascollected by using interviews and questionnaires. The main findings of the study revealed that there is asignificant relationship between the forensic accounting methods and effectiveness of the control and auditingbodies to detect financial corruption cases.On the other hand, the majority of the audit and accounting personnelin Iraq are suffering from poor perception and information of the forensic accounting methods. Therefore, asuggestion was made by the current study that forensic accounting methods should add to the curricula ofaccounting departments in Iraqi universities at both levels of preliminary and higher studies through theoreticaland practical classes.
机译：自从美国出现法务会计以来，它已成为全世界多个国家的研究人员和学者非常重要的问题。金融腐败是伊拉克当前和未来的最危险因素。也许它的危险程度不亚于2003年伊拉克政变以来的恐怖行动。因此，此类腐败减缓了经济发展进程，阻碍了社区的福利和繁荣，可能导致人们对政治阶层和国家机构失去信心。尽管这种腐败需要复杂的方法来进行摸索，但还有一种现代方法可用于此目的，即法务会计。因此，本研究试图确定使用法务会计对金融腐败的影响。这为现有的关于法务会计的有限文献做出了贡献，在伊拉克，以前没有有关该严重问题的研究。有关方面，尤其是会计和控制方法的失败，在于伊拉克大学教授的发现金融腐败案件的方法。本研究采用了相关研究设计。通过访谈和问卷收集数据。该研究的主要结果表明，法务会计方法与控制和审计机构发现金融腐败案件的有效性之间存在着显着的关系。另一方面，伊拉克的大多数审计和会计人员都遭受着不良认识和法务会计方法的信息。因此，当前的研究提出，在理论和实践课上，法务会计方法应在预备和高级研究水平上增加到伊拉克大学会计部门的课程中。

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