The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Alhumoudi Hamad () and Alhumoudi Abdullah ()
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Alhumoudi Hamad: College of Administrative and Financial Sciences, Saudi Electronic University, Saudi Arabia
Alhumoudi Abdullah: College of Administrative and Financial Sciences, Saudi Electronic University, Saudi Arabia

Journal of Forensic Accounting Profession, 2023, vol. 3, issue 2, 13-36

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.

Keywords: forensics accountants; corruption; fraud; fraudulent dimensions; business development (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jfaccp:v:3:y:2023:i:2:p:13-36:n:5

DOI: 10.2478/jfap-2023-0007

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