The impact of forensic accounting on combating the financial fraud an exploratory study of the opinions of a sample of accountants in commercial banks in Basra

Abstract

This research aims to identify the impact of applying forensic accounting in commercial banks on combat financial fraud, by identifying the extent of the providing financial, and the enjoyment of the persons charged with a forensic accountant with the required scientific knowledge competence qualifications, and necessary skillfulness, and the availability of a legislative and regulatory community that stipulates it is governed by Iraqi law. The study sample consisted of (250) questionnaires that were distributed to accountants working in commercial banks in Basra, and the researchers relied on the descriptive and analytical approach in preparing the study, many statistical methods were used, such as descriptive statistics and regression analysis. This study found that the forensic accounting method leads to providing high confidence among all users of accounting data because it contributes to detecting cases of fraud and fraud that may appear in the activities of commercial banks and others. This study recommended the need to enhance awareness and education of the importance of forensic accounting and introduce the advantages of its use in various fields, the need to benefit from the experiences of some developed countries in the field of forensic accounting, and how to combat these crimes.