DOI
https://doi.org/10.35192/jjoas-h.v25i1.2
Abstract
This study aimed to investigate the reality of forensic accounting and its necessity in Palestine. It also aimed to identify the qualifications and experiences that a forensic accountant should possess, as well as to determine the procedures, activities, investigations, and evaluation techniques that may help the accountant perform their roles efficiently. This objective was achieved by considering the perspectives of the forensic system, as well as the internal and external auditors of public shareholding companies listed in the Palestinian market. The study adopted an analytical descriptive approach for the presentation and analysis of the results. A questionnaire was designed for this purpose and distributed to a sample of 129 participants, of which 105 responses were retrieved. The results showed that the perceived need for forensic accounting in resolving financial disputes was moderate, and that courts relied on external auditors and financial arbitrators to address these issues. The respondents unanimously agreed that the procedures, activities, investigations, and evaluations assist forensic accountants in performing effectively. The results also indicated statistically significant differences in the role of forensic accounting based on the size of the firm. The study made several recommendations that could contribute to the development of this field in Palestine.
Recommended Citation
Al-kababji, Majdi
(2020)
"The Reality of Implementing Forensic Accounting of Palestinian Public Shareholding Companies from the Point of view of Internal and External Auditors and the Judiciary,"
Jordan Journal of Applied Science-Humanities Series: Vol. 25:
Iss.
1, Article 2.
DOI: https://doi.org/10.35192/jjoas-h.v25i1.2
Available at:
https://digitalcommons.aaru.edu.jo/jjoas-h/vol25/iss1/2
Included in
© 2025 by the author(s). This is an open-access article distributed under the terms of the CC BY 4.0 Attribution license.