The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development

The Case of Saudi Arabia

  • Hamad Alhumoudi College of Administrative and Financial Sciences, Saudi Electronic University, Saudi Arabia
  • Abdullah Alhumoudi College of Administrative and Financial Sciences, Saudi Electronic University, Saudi Arabia
DOI: https://doi.org/10.2478/jfap-2023-0007
Keywords: forensics accountants, corruption, fraud, fraudulent dimensions, business development

Abstract

The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.

(Previously published on Sciendo: https://sciendo.com/article/10.2478/jfap-2023-0007, pod licencom CC BY-NC-ND 4.0)

 
Published
2023-07-16
Issue
Vol 3 No 2 (2023): Journal of Forensic Accounting Profession
Section
Articles
Copyright (c) 2023 The Journal of Forensic Accounting Profession