دور أساليب المحاسبة القضائية في الحد من ممارسات المحاسبة الإبداعية- دراسة استطلاعية لعينة من الأكاديميين والمهنيين

Abstract

The study aimed to identify the nature of forensic accounting and its basic concepts, indicate the areas of its use, its importance, mechanisms, services, related terms and justifications for its interest in order to develop it to provide information of a high degree of relevance. The problem of the study was the role of forensic accounting in limiting creative practices and manipulation that may affect institutions and ensuring the rights of the concerned parties as it enhances the credibility and quality of the financial statements. study model and its hypotheses were built based on previous studies, the study relied on the descriptive analytical approach, where the study population consisted of a group of academics, accountants and professionals, then the results of the questionnaire were analyzed by the statistical program spss. The study reached several results, the most important of which is that the application of methods, stages, procedures, and judicial accounting increases the chances of limiting .................................................................. /