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

The Case of Saudi Arabia

Authors

  • 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)

 

Additional Files

Published

2023-07-16

Issue

Vol. 3 No. 2 (2023): Journal of Forensic Accounting Profession

Section

Articles

How to Cite

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia. (2023). The Journal of Forensic Accounting Profession, 3(2), 13-36. https://doi.org/10.2478/jfap-2023-0007

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