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Title: The role of accounting literature and professional training in enhancing common life-based characteristics held by a forensic accountant (an empirical investigation)
Authors: Ibtihaj Ismail Yaqoob; Riyadh Al-Abdullah
Accounting Department, College of Administration and Economics, Al-Mustansiriyah University, Baghdad, Iraq
Accounting Department, College of Economics and Administrative Sciences, Yarmouk University, Irbid, Jordan
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.
Keywords: academics; accountants; accounting literature; auditors; characteristics; forensic accounting; forensic accountant; professional training; enhancing; role.
Int. J. of Accounting and Finance, 2017 Vol.7, No.1, pp.49 - 93
Date of acceptance: 07 Nov 2016
Available online: 22 Apr 2017