ISSN: 2265-6294

The availability of forensic accounting standards in the Iraqi accounting profession an exploratory study in Erbil & Dohuk governorate

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Ismael Fouad Mousa, Mustafa Kenan Erkan

Abstract

The research aims to find how to develop the forensic accounting profession in Iraq. Because Iraq’s passing through political events and changes in the system of governance that greatly affected all areas of life, the economic field has a more significant share of changes as a result of the absence of law, which shows a need necessary for the role of an experienced forensic accountant to assist them in collecting evidence and preparing the required information to forensic authorities to resolve disputes of a financial nature. For achieving research goal, the appropriate descriptive and analytical approach was followed, and a questionnaire was designed as a tool for collecting data from forensic accountants in the governorates of Erbil and Dohuk. To test the research hypotheses, a statistical scale was used to analyze the data and reach the T-test results using the statistical program SPSS. The researchers reached the following recommendations, the development of the forensic accounting profession needs support from the government side by imposing on the forensic authorities to involve the forensic accountant in legal cases of a financial nature in the courts. The imposition of laws helps support the profession, pay attention to it and develop it. The Accountants and Auditors Syndicate should develop technical expertise in writing reports to legal entities by forensic accountants through development courses for them. Also, one of the critical points in developing the abilities and skills of communication with others.

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