Abstract
This study aims, through a questionnaire, at establishing the possible role of accounting literature and professional training in enhancing common life-based characteristics held by an accounting expert called upon to run forensic activities. The characteristics used in the questionnaire are held by all human beings with various degrees. The special case about Iraq is that there are no holders of certificates in forensic accounting. Thus, the study's main task is to check whether accounting literature and professional training are capable of enhancing certain characteristics held by an Iraqi forensic accountant. The responses of three samples (accountants, auditors and academics) are analysed through various statistical techniques at various levels which allow various comparisons and inferences. The single most important conclusion is that a crucial role can be attributed to professional training in enhancing common life-based characteristics compared to a weak role that can be attributed to accounting literature.
Highlights
The forensic accounting literature offers three possible characterisations of forensic accounting
Since the existence of the 18 characteristics is not investigated in this paper, the prime objective of this study is to check whether accounting literature and professional training are capable in enhancing the chosen common life-based characteristics
Requirements for a specialty in forensic accounting go beyond adequate acquaintance with and skills in accounting, auditing, law, economics, management, statistics, etc
Summary
The forensic accounting literature offers three possible characterisations of forensic accounting These are: The most important issue to be critically and analytically tackled by the current paper is whether a non-certified forensic accountant is capable of running forensic accounting activities based on adhering to certain common life-based characteristics. Throughout the history of mankind, including ancient eras, there have been self-educated scholars, scientist, inventors, creators, intellectuals and philosophers who had greatly influenced the daily life of their contemporary eras with repercussions extending over many eras including current era. The list of these genius people is perhaps endless.. Their influences have been so great to the extent that these influences have been felt throughout the history of mankind and some of these influences are called upon today (e.g., medicine, herbal medicine, engineering, geometry, mathematics, accounting, etc.)
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