The extent of meeting the forensic accounting requirements in courts: Evidence from the developing countries

Abstract

This study aims to explore the extent of meeting the forensic accounting requirements in courts, using the aspects of the availability of financial data for forensic accountants, possessing the required practical, scientific skills by forensic accountants, and the existence of a legislative and organizational environment. The population of the study consists of 998 people and represents the employees of the Audit Bureau and the Integrity and Anti-Corruption Commission. The study sample consists of 130 people from these two bodies. The data was collected through a questionnaire. The study used a descriptive-analytical approach and Statistical Package for the Social Sciences (SPSS) software. The study concluded that the aspects of using forensic accounting in Jordanian courts, that are the availability of financial data for forensic accountants, possessing the required practical and scientific qualifications by forensic accountants, possessing the required skills by forensic accountants, and the existence of a legislative and organizational environment, are consistent with the conclusions of other studies (Alshurafat et al., 2021; Shbeilat & Alqatamin, 2022). The study recommends that the pertinent authorities encourage the Jordanian courts to use forensic accounting in resolving financial conflicts.