Electronic Financial Crimes: The Required Skills, Education and Qualifications for Forensic Accountants to Predict and Prevent

Authors

Khaleel Al-Daoud, Department of Accounting, Business School Faculty, Al-Ahliyya Amman University, Amman, jordanFollow
Yousef Abuorabi, Department of Accounting, Business School Faculty, Al-Ahliyya Amman University, Amman, jordanFollow
Riyad Darwazeh, Department of Accounting, Business School Faculty, Al-Ahliyya Amman University, Amman, jordanFollow
Mohammad Yousef Nawaiseh, Department of Accounting, Business School Faculty, Middle East University, Amman, jordanFollow

Abstract

The main objective of this study is to explore the essential requirements that are required for accountants to perform their duties as forensic accountants (FAs) from the perspectives of two key stakeholders (professional accountants and lawyers) —including the main skills, level of education, area of specialisation and forensic accounting credentials that FAs should possess to practice forensic accounting services effectively and efficiently. A semi-structured interviews were conducted to the target population who are the user of forensic services. The NVivo software was used to assist the raw data in a systematic method process. The findings identified the master’s degree as the appropriate level of education for FAs. The results also indicated the importance of numerous skills that accountants should possess such as communication skills, presentation skills, simplify accounting information, analytical skills and objectivity.

Recommended Citation

Al-Daoud, Khaleel; Abuorabi, Yousef; Darwazeh, Riyad; and Yousef Nawaiseh, Mohammad (2023) "Electronic Financial Crimes: The Required Skills, Education and Qualifications for Forensic Accountants to Predict and Prevent," Information Sciences Letters: Vol. 12 : Iss. 3 , PP -.
Available at: https://digitalcommons.aaru.edu.jo/isl/vol12/iss3/14