(/
) : :
DOI: 10.4197 / Eco. 27-1.1
: :
()
(// // )
:
! : % &'* + , -("! #$ )
+' + . $ /0 #1 2' + 5 67 + & 34 ! .0 0 ." 34 ! .8 . 0 ; 67 "' <
67 >! " 67 ? ! = :=
*C 67 @ & +A >B
= ! D. $ & ! E ?C=
! . = E $ 3! F 1". 3 8
! +. " G = = ! &
! ! F 7 ''B .= 67
. F +40 +!7 67 47 @"
. 4HB D = 67 "' .
٣
٤
' += = B 0 !
34 34 ' 0 0 ." 34 !
.@ ". ''B ! " += >H0 &
47 I8 * . .! +. += ! /0 34 >H0 & 67
< 3 0' /0 67 ; 5= .
:= &! 34 ! +"0 J
3! F +! # 57 = 0 +
"K . + ! += &0 &
+<= + +0 ! & 34 " "
+ & 34 "K ;B 0 34 . . & & * G 3
= 3L 3! F = 67 34 .5 5=
05 M" 40 := # /0 D"
E "' N < = D 34 !
G &0 # &.5" &" 7 6" #! !
1. O'B = ."C 0C F # 6" &.
34 .5 F"2= E= !4 ! +"0
67 47 "! 34 ! +!
D = FHC & 34 ''B +!
! ! $8 "C >4 67 PK
! B G Q " 67 #
I 34 .= 2 +<= 3B &0 67 47
L" 34 .5 .= , +B 34 .&0
B 6" F"C = & = 6" (URS,S)
.H
! %1 J ! : !" ! :
) *+ & , -' (!" #$% &'"
٥
- :"'* +,- : !" #$ %&' ./ &+ 01 2 3 4 + &'" 1 56"
&' 3 1 7$ % 5$ 89 1 !" & :/
( ;/ %" * 3 51 5' 8< (
&'" ' $ ?8' ' @ (!" = > 5$ '
5 4 & ?8 &1 !A B ?8 >= &'" 5" $ & 4 C8, !" 8 (A ;$ 4 !D ' ;$ ./ +E &%
C8, ' (' 3 A@ 4 FA :/ - = ,
>= $ - G% H1 $ 5" 5
' +E B &'" (/ / >@ 56" C8, !@
.(Vasiliki et al., 2009; Abdolmohammadi e tal., 2000) )
($ = '" ,1 &
>= !+ M 1 ?8' ($$ $A ,- +/ L
NO 5= P+ #% 5 C8, / + A4
;A = (= 5 = Q + &9 .=E
:/ ./ 5+ >= , , 5 5 R=
! ?, 5' ?8 7A % $A
& (A4 3) SE/< #D F9 %
/@ >@ 4@ ($A 56" -@ ( 3 &@ >=
Vanasco, ) FA) *1 ;$ $ 5" - &
.(TUUV ( 1998
5E >@ 5'" ' % 3 B >=
3 ,9 9@ WXYT = 01 >= (4 $
9 5% 5 * .5 F/ >@ *1 - ' % 3 51 >@ +" ٦
#1 =9 ? : 56" / ,9 = .' 9 [U 5O 1 WXXW = 5'" ' \ =1 & /< ! ' 5+ WXXT
$ .1 ?8 (Cadbury Report) #' $ 5 WXX] = .WXX] = (King Report-1) (W) Q' $
WVX ^ 5+ ! ') R+D 9 5
!3 3 (WXXV = M ;" -) 51% .9
$ - = != -) C8, 5' 5'" ' >@ !1
>= &'" R -) _ 5- .$ 5" 5
5+ WXXX = .#D % :/ R \ =1 & /< (OECD) #/+9 3
#/+9 3 &- 1 5 ' .5'" '
-- & WXXX = $ 5/ (' $ 5" 3) C8, 9@ (/ 53 '
+A (Enron) @ '"' +E 5'" R 5 $ G% H1
(9 [Y,] + $ &/ 5A$ TUUW =
M M '" , 1 '" ' ?8 *
?8 5 (@ '" A 5 (Arthur Andersen)
'" (59/E (WorldCom) ' '" 5 59
5E *1 53 + ((Parma late) 8Ba ) 5
b & 1 59 ? >@ 5 .) >= F 51
(5 _%@ 1 5+E 3 &"% 1 ($$ F &'" 5'" ? S 4
5' 1 .' * 5'" ? A . ( +
R ?8 >@ F4c ( M 1 1 $
٧
- :"'* +,- : !" #$ %&' +E) $ \ >= , /" :/ $ (:/
Revsine, 2002; Lev, 2002; Abdel-Khalik, 2002; Benston and )
(& Hartgraves, 2002; Ramaswamy, 2005; Coleman and Biekpe, 2006
( $= ,W]TX (- TUU[ (.A "$ TUU[
A TUUT = ') ' 5+ ?8 >= G_ (TUUX
0 F/c #8 (Sarbanes Oxley Act) ' b 0 1 +
5'" -@ 5'" ' G , 5" '
' (C *1 ;A 0 $ ') ;) 1
_ &1 / O 8 d1 0 0E -
' .(Tackett, 2004; Rezaee, 2009) L) FA) . >= *
((W) &- +% &E - =+ *4 + &- 1 5+
&) F TUUe = G_ $A (T) &- +%
.(,W]YU (1 TUUX (#/) / E $ (/
5 * -) 5 ) ' G
4 $ 5 >@ ,81 5' @ (TUUV =
L' /+ - 5 > ') $ , G 5
R ( ? = 5 $ &- 9 0' 5 5'" = (!' 5
f9 >@ L 5'" 5 5A4 (S1 S%' A
&1 '" bE@ 59 ? M ' (A$ "
5'" + ) ') =/ g bE@ ' , (-
&A 59 & &/ (= ' >@ ,= &/ = -) ? . ' (M !' 5 5'"
= (!D A . &'" $A -9
(# ) .=E NO - &,D >@ 4@ (_%'
٨
!D & >@ 59 ? G_-1 R *1 & ((TUUX
( $ L .=E ( S/D b$ 5= * 1 .' A ?8 ./ (_A) = 4O
(5'" C8 ' % ! * (5'" ? ( $= TUUX (#/) ' L" $
.(,W]TX (- TUUX
&9 5= = 1 >@ $ R 5" +
= (hV[) 5% ! ' 5'" = 5O 5A = ^ 59 L &" 9 C8, (TUUX
9 XUU $ >@ 5_/D R 5" ((Masters, 2010)
i ' '" &' ?8 > (bE9 NO . G
5=+ % 5'" C8, 1 ?8 . 8 9 X .$ >@ $ " .(Ramaswamy, 2007) &'" '
(NO . @ (hV) .$ ') ! 59
.(Ramamoorti, 2008) 9 XX] $ >@
8 &=) & = % " $ ; &' >@ 4D
F- !" (+ bE9 = . ! 79'"
(& ," !/) 5' 5 !1 (NO
C8, (= ( (," (!8+ & 5
$ ?8 %3 _ 4 F/ >@ @ ./ &)
&) &O > , F"' 9 > %3 O /
_%4D = & ( & & , (_4 1)
C8, (=" B / ' &) >= $ ="
!+ L + /+9 /= 1 A 1
A ' (1D A") C8, 1 >= 5" $
٩
- :"'* +,- : !" #$ %&' &=) & 5 G$$ G R , ?8 !1
(&B- ,W]T] (E ,W]T] ( b" TUUV (1 )
.(,W]T]
5$ !' 51D % B >= (M .1 5 !' 5 5- &$ 9@ ( 1' 5$
E .' 1 :5 C8, b >= (,1 1 C8, 5 (j &'" 5D 1 (= &'" . 1'
= $ G1 A &'" & /+ 5D '" = 5'" 3 (hWT) 5=EA9
5 ? B 5' 5+9 TUUW = &E 54
/+ PA $ + 5'" &1 (hTV) 0 5 L@ " (=9 5+A E >@ &/ 59
TUUT = / ') &=) 1 8 & ./ 5 4 + ') YY,] '
(+ 01 5' R 5 ?8 WXXU =
' (1 P 8, & * & $ , 51 j/
1 5 () 8 // 51 R 5
:& & >= ?8 /$ ?8 1 & 1D
(AICPA) $ ') ?" P"
("$) TUUT/V/W 0+EA@ #8 (AICA) $ #'
.(,W]T] (" TUU] ("$ N, TUUY
5% (5 5'" L' 9 1' ; &'
( 1 & P% ( :4 0=
$ 5/ .=E &9 NO 59 (&) &B
_ >@ _4$ 1 5- (4$ L= & *% 5
١٠
%3 !%E &1 > 1 5% $ 4$ L= &1
= .A - (Forensic Accounting) 4$ R ' ' >= .A :/ & (!) 5
C8, " :0$ (Ramaswamy, 2007) 0= = , (
, 1 P >= ' &'" .A - ?" NO
4$ 5=- !- >@ M " ' ("4$ .
5 >= .A !- >@ # ') ! 59
Heitger and Heitger, 2008; Carnes and Gierlasinski, 2001; ) 4$
.(Houck, et al., 2006
P P 3 '" :4 ; >= G_
' 4$ >c , (91 1 &1 (
4$ F, S4 = & R = & m $ -E 5 ! .1 , m91
5$ , m?8 !1 % , m F'
= m&$ 01 + 5/
' (1) ') _M ( P 8, C1 .($ !3) 7E$ C1 ,3 51
&
'( :#"$%
, 591 &1 >@ G F
L= &1 , , >= F O 4$ F ' (( ) *+ (4$
١١
- :"'* +,- : !" #$ %&' ($ !3) ,1 1 ') 3 1 F"' >@
:n 59 = 1D &E ?8
g 4$ , >= 3 _4 _$@ .W
, ($A 59 A 5 (91 ("
. + R ' 1 ;A &" L .T
.( ) 4$ .1
C1 1 ') 3 51 >= F .Y
: .1 ; ?8 (($ !3) 7E$ 4$
.4$ 591 •
.4$ 01 + 5/ •
.4$ A 5 •
.?8 !1 % (4$ , •
.4$ O 5=4 •
!"( :%%
C8, (09 0, ( '" A _4 :n 5=9 ,
bED 59' /+9 ) R P+ .W
'" & TUU[ = &+ 4 5'" R 54
(,B % b'- ' (^' &B (' (
/+9 >= ' E3 5$ -) G
5,8 / %/ 1 >= (= %/
5E'" ? &) . ' (S f 59 5
5'" 5@ A ( 5E9 (!" NO 5
١٢
!- = . .) ?8 B (1 .'
, 5- 4$ 5=- L= & P%
Ramamoorti, Carnes and Gierlasinski, 2001) >@ 1 4$
.(2008;
* 5- .=E NO 59 ( 1 & P% .T
1 ?8 ./ (5 1' * ' 9
&) &B 1 >@ 4@ (+ :4%
C8, & >= 1 .A 1 ,B
$ 4$ L= * & ' ' %' (1
.(Rezaee and Burton, 1997; Curtis, 2008a) // ' ( ' !1 4+ 3 / .Y
:% #8 ) ,B 1 '' G// ' '
+E 58 4$ 5// R >= .A F3 1 &1
=" .1 R D 4 ' (
( &M) / 58 5" $ 3) 4$ 5_1D
.(,W]YW
// 4+ 1 @ .]
=" .1 >@ 4@ (4$ L= .1
G ?" E ' (+E 58 5 R ($
& 5=- 1 L= >= _4$ = _4$
. ;$ ; +@ >= ,= !4$ G (3
' .A :/ & (4$ 5 >= .A - .e
>@ &1 8, .A - *+ ( R '
Carnes and Gierlasinski, ) $ 5 " L >= (hTe) .$
١٣
- :"'* +,- : !" #$ %&' 9 5/ & (2001; Heitger and Heitger, 2008
& & (5%/ 1 5=- (4$ L= &1
' & / , 4$ 1 4 #'-
. ' 1 .'
Pearson and Singleton, ) &' " ' G= P4 .[
4$ P4 5 5 ! ((2008
,1@ L . = >= 1 9 P4 8, 5 # 1 = (/ >= ;A
. 5=4 b , .' ' ! .V
(j/ 8, >= .A 1 5' 51 4$
' (1 5 1 & 51 R ,
$ 51 C8, R @ & (?E 1 (1 '
4$ &1 8% ' = 5 Q $
Fletcher, et al., 2008; Heitger and Heitger, 2008; Ramamoorti, 2008; )
Young, 2008; Kranacher et al., 2008; Curtis, 2008b; Curtis, 2008a;
Rezaee, et al., 2003; Rezaee, 2002; Peterson and Reider, 2001; Buck off
and Schrader, 2000; Rezaee and Burton, 1997; Rezaee, and Reinstein,
.(1996; Rezaee, et al., 1992
591 G1 791 ,= 4$ .o
$A .1 >= F (3 / (
?8 @ 8@ . 3 1 .,) !' 1 >= *+
5 % ' 5% G &1 :%
' $ #8 &1 :% ' (4$
:% ' (0 (03 0= (&1 8 ,E
١٤
Q, 04 (P4 8 51 ?8' &1
. 51 +
!/ +E 58 51 - .X
A = (3 4$ , = $
.$ @ !3 (G *+ )*$ :#
0 0+A 0, 0, ( '" A _4 #3 _$9 f >= #3 _-1 =9
L ') & ( P4 $ 5 _$
%3 (5 ? = 5" .1
E' >= =9 .1 . #3 01 *+ >= F %/ $9 1
1 ') 3 51 (4$ 5
*1 O% (RO 8 / + &E ,1
(" 5 >@ &/ ,% F 3
#A) j/ 8, ! /D .) Q, ;
.(,W]Te (M A$ ,W]TY (
,$ :#
+
>= ;A /+ *1 j >= ( // ') =
1 _4= (!4$' L) 5% $ (1) 1
Q < 0= ,B (#D _4$ 1) 9 9
1 5 ( " ! @ &/ Q < ?8 RO 8 ! 9 &E
١٥
- :"'* +,- : !" #$ %&' _ .) (= 1 , A"
>= , &$ 5 C8, < # .A
58 51 A F @ &/ Q =
= (91 4$ , = 79$ G/ +E
' O C1 = 3 51 ( 5
.&$ 0=
"
:#
>@ $ 0, 0, '" A _4 $ j/ . AD : &) $ & : +
$ * $ .$ 5 (3 % Q b $ j/2 . % & .0/
!".$ !"/+ :-$% *0$ 1" !"23 !
!"( :
! 591 &' (Heitger and Heitger, 2008) L
4$ L= = &1 " &'" ;A + G$ (Ramaswamy, 2007) = $ 4$ F 5 ?8
' >@ 0$ NO F"' ' &" := != F= ' ("5=- N$ G ' ._4$ 1 0 #8 ?8" :0 4$ .
>@ $ ( ) (NO 1 F"' 5 $
,% ;A" : (Rezaee, 1992) = ' ."?8 0 .A 8@ '
R &1 $ 5" 3) F >@ (Lawrence, 1998) " ."$ 5=-
١٦
*1 ' (L= & 4$ . n F 4$
$ 5_1D = $A !%9" >= $%
F3 ;A" : (Curtis, 2008b) = ."4$ L= &1
F $ 5' _ ) >= &/ RB) 5
53 \ ;A" : R ."' !" _9D
P &' &" ?8 $ 4$ *+ &1 4$ 5 :, /= F ( P
.(Heitger and Heitger, 2008) ";$ ;$ 5 (_4$
+) _ >= -' 4$ &$ ' ; != F (=" ) $ *1 &E *A >= & > ;$ ; +@ >= _4$
3) A@ 4$ L= 5=- $ 5E'" & .$ =" 5_1D
' >@ R 1 4$ !" g ; 8 5 4$ % _9, L = _9D 'EB R .pA WoT] = % (!= 5
4$ 5 >= .A " ' (' "
A ') ! 59 &' " $ ' 5+
' .4 / $ 5' 5$$ &1 /
5= ' 5+ ' &6 !" / /$ Ramaswamy, 2007; Mattessich, ) .4 * . &9 P
5 >= .A 5 R *1 .(2000
= .' & / 4 $ 5 >@ 4$ 5=- _4$ " : WXeU = 4$ : WXeY = .' _-1 / (".4
١٧
- :"'* +,- : !" #$ %&' (A= = ; ' ("_4$ "
& $ ') A ' " WXo[ =
4$ .' & (5 &) .'
4$ % < 8, * .(TUU[ () NO 1
,% 91 - , &1 ( P P%'
@ '" R L (Lawrence, 1998) G ?, ' ' 4$ >= .A !- . '
4$ , ') A) & * $
= !/ $ " ' .(Heitger and Heitger, 2008)
WX]U = 8 5' 4$ = TUUV
.(www.indiaforensic.com)
!"23 !
45 :#"$%
?8 91 4$ !" . +E= ?,
(,A A & .1 :4% G3 ?8 = >@ f = *1 51
bE@ ( 5 ' = . ( ,"
(% = 1 & P% (L' 5'"
&) &B 5= ($ 5/ .=E NO 59
>@ 1 >= ( &= * >@ L ?8 &' ,B
5 >@ 1 1 = >= 591 C8, &' P >@ f + & $ >@ 1 ' f $ (' >= 4 4$ _ 5" !
&+ (/" 5/D ' 0" _9q .A >@ $ & (A & ' F A _A) (A
& ?8' ( ' b !" >@ ' f
١٨
$ ' " _9q ,= 8 ( / 58 59 ,$
.(Young, 2008) 4) 1 b+ *1" G+ ' + 4$ 0@ !"D 1 =+ &+ 1 P &9 $ >= &=) 56"
F4 A$ (=D ) 5 &E
= ' ' (E .=E &9 + 5_1D .) (56" + 3 *4 4$
?8 &9 .=E # F"' E ' !D 9 * (! ! #8 !" D 5$
5= !" P+ & 5_1D b) *4 $
* ?, ' ' ?" E (' P # NO .=E &9
5 >= .A - ' $ 3a &=@ (&=) & &1
. , ') ! 59 & % 4$ 4$ L= ' (Heitger and Heitger, 2008) " ' 4$
G/ 7' 1 #/+9 A" /= /= &' AO 4$ . .A = > & (4$ 1 >@ 1 9@ ' ' 0" _9q
!- ,% 5 ,1 >@ L ' .' ,9 4$ 4$ !_%'
# ' 4$ < (Ramaswamy, 2007)
: 591
._'" , " 5=- .W
. 59 ' /" 5/D 4+ .T
. 5'" * 5=- 4+ .Y
١٩
- :"'* +,- : !" #$ %&' . &,D .]
. $ NO &9 .e
.bED 59 .[
.5'" ? 5=- .V
.%3 $ 5E9 .o
(Durtschi, 2003; Messmer, 2004; Ramaswamy, 2005) R "
$ $ 4$ L= >= -' 4$ >@
59 (/" 5/D 59 54
$ 5=- (51 R 4) = 1
54 $ 59 > & ('% ' 4+ ($
.1- 5=- 4+
51 R != G G 4$ . '
A") 4+ (4 . 59 (;$ 591 '
>@ 4D (1 5 ) &+ &9 ,"
F 5 +E 58 ' 51 !=
j"a / 5E1 (," / A") >=
.(Brooks, et al., 2005) 0"
b 4 4$ (Fletcher, et al., 2008) L
:, 591
.P NO &E A4 *4 •
.=E &9 + 5O F4 A$ •
.E
.&=) & &1 4$ 5=- •
٢٠
!=@ 56" *4 / + ' •
..) . #) $
.$$ . & j •
" ! L 591 4$ , ' '
: R @
>= =9 ' 1 5$$ &1 != .W
R >@ &/ ;$ 51 A2" != 4$ .
,3@ 5 *1 R= ( A ( $ )
.(Curtis, 2008a; Ramamoorti, 2008) ;$ 51 G$c #8 $
58 5 &E 4$ 5"9 01 = .T
/ ' $+ 1 j% >@ f 8, ( A
) 4 ' >= + +
(F/ _ _A) = 1 54 4$
.1 % (,B _ $= 5 ( 5=-
\ >@ P1 .A 5=- ($ Heitger and Heitger, 2008; Young, 2008; DiGabriele, ) = F
.(2008
_1@ R% &E 1 5=- R != .Y
(P- P4 $ &'" >= 3% * P- FA 5"+
\ G= 4$ . ' %' 9 C8,
P- P4 +E 58 : 5" $ D 9 &
& = 1 4) ( ($ &1 P- ' _
5E '% 5' L= (51 R b$ 5%/
.(Kranacher, et al., 2008) ,B 1
٢١
- :"'* +,- : !" #$ %&' 1 5+ $ NO $ 4$ L= .]
>= >) 1 *$ ; $ =@ @ (Treadway)
b1 = / (oT) + C' , (!D ;=
!D >= j $ (eY) + & & #8 ') 1
P = 1 >@ " (NO F"' * = ,
= =9 ,8 *1 >= .1 $ &3
Kranacher, et al., 2008; TUUV () , $ 1
:(Grazioli, et al., 2006; Houck, et al., 2006
5= $ ? 4 & $ j NO •
S/D = F8 ( , 58 / B 5 5
(- .=E &E ?8 ' (&3 P F
>= ! 5 &E ( 5E1 O rA ;A &E ( $ =@ .! !/
+ !_@ + &/) bE ; NO •
.5 5E1 - F &/) bE $
/ 5 *$ 9 0 0 NO . , '8 1
' .=E (, 5 f@ ($ bE '
(L" (, . (- $ 5//
R (5 F- (/" RBa !" 5'
.(Vanasco, 1998) g... (!" & /" 5/
+ 3 !D %3 0 $ #8 NO >= .
, >= 4 !A Q >@ # 3
;) ; $ --, >@ # ' ( 4$
٢٢
(%3 %3 $%' 4 A + != FA .1 >@ (
59 :4% _1 ?8 5'" 4
5$% 4 5 1 .' 5' 5'" R 5
(( FA) 4 = 4$ L= _1 3,
L= ? 3 9@ NO * = *1 = B >=
54' 5 5"= A & 1 4 59 " 5 5$ 7$ .L= ? &
' G ! 59 /+ s' NO < .& & >= .!
. @ (hV) .$ 56" (9 XX] ! 59 _ >@ = !,3 NO 3E * (NO
' G .(Ramamoorti, 2008) & 3 R (')
' 0 GA b *1 < NO A 5' G (
4$ C8, & G , ' + & (,4 !" :/ G
.1 = >= M FA 1 .A
. ($ 3) 5_1D @ 0 (= F 1
$ #8 4$ . , FA 8, (_4$ * _=D
0 .A b (4$ L= ," ' F/ () *1
4 4$ L= * > b ' &'' $ 0 _@
= G4+ 0_ ?8 > & ($A %/ NO 0 *1
!D * CA 5 (-E &8 = (/$
(& Rezaee, 2005 WXXW (-) NO 5+ 51 *
.(TUU[ ( TUU[
& & >= 3% $ 4$ L= .e
58 ' , >= &'" + -1 &E 4$ G_-1 (8% A " A = &E$9 4+ 5A
٢٣
- :"'* +,- : !" #$ %&' 1 4$ . > 4$ 3 7E'
$ -9 1 $ ') /@ (' -1 5
& &EO ;$ .1 ( .1 / 58 :
.(TUUV (A=) &) &B 5' 1 $ 4$ L= .[
:(TUUV (1 ) : A") &' R 1
!1 & =" B 5 * 19 A" •
.% = 5
* ! 51 * = . A" •
.'1 .4 & 1) 5E 19' _ ; A" •
.1) $ * & >= / + R%
&E F3 : #D % !" A" •
j /@ &$ =" B & >= &/
.$ 3a % 5M_A
.=E &E (#'- ) 4 . = 1 & •
(5'-) .4 = & / _%@ 5 .$
5E9 (5+ &9 ./ 5= & •
., 5=" R , & &)
(!% * 19 #1 NO 5= = 1 & •
./ 5'" 5E - ( 5' $
٢٤
;) =" B 4 = 1 & •
. ;) P &E
>@ " (+ 1 $ 4$ L= .V
. !-1 " :# ((e-fraud) :A/ 'D &9 NO
(=" B 5 5 - (1 .'9 n
((Pearson and Singleton, 2008) 1' F
5 >= &/ (+ 5 >= &/ &"
(' 5 . >@ &/ (8@
+ (+ &E &) &B 5= (5'"
5+A +) + (/ 5 / 5
1' / 58 B 1 ,B (9
1 P4 0@ !"D 1 (5
5+ >= 5=4 +
&' 0@ " , (4$ 591 , 791 (
& !@ >= &/ &$ (Pearson and Singleton, 2008)
(&$ - S1 , + 5
1 >@ "c ' (4$ j/ 01 >=
9 58 ' :4% 1 :4% > ! WXVU = ) & 4
#8% b (!' NB 5= >= 5A + (L'
8', (' != n . !-1 M 6 * '"
5 1' @ . 1 :4% 5
_ 4$ R G ' + (G, G 5 + 5
!= (' = F"' ( 1 .' #8 4$ . 1 >@ 1 - , .// ;$
٢٥
- :"'* +,- : !" #$ %&' 1 D / 58 $ =@ ; & f >
Curtis, 2008b; Singleton, ) + 5 5 >@ f .(2006a, 2006b; Singleton, 2007a, 2007b
!"23 !
4* :%%
L ' 0= ! 591 4$ < C'8 ; '
! 591 &' < (Hetger and Heilger, 2008) &'
>= G= 4$ L= = !" ;A + >@ 4$ . f $ % , 4$ A
4 ,% (F' D ,%
G4 G = 5 F %4c ('
+ 4$ 591 G3 ?8 4$ 0 ' 9 &1 8, A < 4$ @ ;A
01 &' >= & 8 $ 0, F 5 5 (P@ !/ / (a + !3 8 ' ?8 (R 4 ) $ ;$ A /$ # >= !+
&'" ) '% >= !$ 0 ' > 5+E 1@
(P &9 ;A . 0 ' >@ f ' (&'
$ 3) (= %/ $ ) \ @ (5D =$ D ?8' (/ %/ L= & 4$
b% = 53 % >@ 4@ (5 $ !
Heitger and Heitger, 2008; Ramamoorti, 2008; Carnes and Gierlasinski, )
.(2001
' .1 4$ . (Ramaswamy, 2007) L
& 0+ _ - NO F"' >= !+ G4 0 (G, G
٢٦
0" $ F ) j 59 _1@ (5 5
(D !1 .A 8, (' _4$ $ 5 0 ' ?8 .A ' (5'" !D
&/ 5 0 >@ 4@ ($ !1 (n .
.1 4$ . (Harris and Broun, 2000) . +
4$ 5_1@ ( 1 $ >= ' AD 8, (NO ;A A (;$ 5 (4$ 5
+ 5'' (=@ &'" '% >= !$ 0 ' .1
E ?8 >@ 4D (01 _%D - NO .' -' .4$ FA * &/ >= !$ ! 0 '
5 ( 4$ . 5+ , >= (Messmer, 2004)
>= !$ >@ 4@ (A% =D '% (%" ' &/9
' 5% 5 P- (+E 58 FA) $
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٩١
- :"'* +,- : !" #$ %&' Fleming, A. Scott., Pearson, Timothy. A. and Riley, Richard. A. (2008) "West Virginia
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٩٢
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- :"'* +,- : !" #$ %&' Forensic Accounting in the Kingdom of Saudi Arabia:
Current Practice and Future Perspective:
An Empirical Study (Exploratory)
Saleh A. Al-Saad
Department of Accounting,
Faculty of Economics and Administration
King Abdulaziz University, Jeddah, Saudi Arabia.
Abstract: This study explores an important new accounting topic,
namely: forensic accounting (current practices and future
perspective). Previous related research wave used to establish the
theoretical back ground which, in turn, helped to identify the
major concerns that wave directed to a sample of accounting
academics and certified public accountants in Saudi Arabia via a
questionnaire.
The study concludes with some general results, such as:
• Forensic accounting aims at providing professional
opinions to judges, when needed, in financial cases;
• Assuring parties of the case under investigation as well as
the judge or the security agent who embays the accounting to
provide his professional opinion;
• The importance of forensic accounting resides in providing
courts with qualified accountants, who can provide specialized
views on financial cases based on their accounting knowledge.
The study also suggested that there is a major different
between forensic accounting and auditing, and that the main
function of forensic accountants in Saudi Arabia is to represent
various clients in courts, and specialized judicial committees, such
as those related to zakat, taxation, customs, insurance, and
commercial transactions, as well as representing clients in some
financial cases in courts.
The study has also highlighted some of the difficulties that
may encounters the education and practices of forensic accounting
in the future, among which are:
• The absence of standards that an accountant can follow
when representing a client.
• The lack of qualified forensic accountants, as a result of the
limited care given by accounting departments at Saudi universities
regarding forensic accounting.
• The absence of social awareness of the significance of
forensic accounting within the Saudi Society.
The study participants have indicated that a forensic
accounting must acquire skills, such as:
• Knowledge of the proper related regulations, including
methods of acquiring evidence for the case under investigation.
• Ability to find out proper solutions for every case based on
its nature and requirements.
Regarding the approach to enhance forensic accounting
education, most of the participants agreed on giving Forensic
accounting in a special courses, as well as providing special
training programs in such a field to accounting students. This may
go on line with the new financial regulations, as well as fulfilling
social needs of more qualified forensic accountants, and making
graduate of accounting department more attractive to the market.
finally, %86,6 of the participants of the empirical study have
indicated their expectation on future increase on the demand of
this very important professional services (i.e. forensic accounting).
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