The role of accounting literature and professional training in enhancing common life-based characteristics held by a forensic accountant (an empirical investigation)

Ibtihaj Ismail Yaqoob and Riyadh Al-Abdullah

International Journal of Accounting and Finance, 2017, vol. 7, issue 1, 49-93

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. (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=83930 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:intjaf:v:7:y:2017:i:1:p:49-93

Access Statistics for this article

More articles in International Journal of Accounting and Finance from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().