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Does Forensic Accountant's Role Matter for Enhancing Transparency and Organizational Learning?

Taghred Moukhtar Sayed Moawad () and Nafisah Yami ()
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Taghred Moukhtar Sayed Moawad: The Egyptian E-Learning University
Nafisah Yami: King Saud University

A chapter in Innovative Law and Business in the Digital Era, 2025, pp 139-150 from Springer

Abstract: Abstract This research explains the role of forensic accountants in terms of being an important source of enriching organizational learning towards enhancing firm sustainability and reducing firm risk through investigating the relationship between forensic accounting roles and organizational learning and outcomes. The finding that the role of forensic accounting has been linked to financial fraud and earnings management is that this paper links the role of forensic accounting to a broader objective, which is being a source of sharing knowledge within the firm, especially audit committees and organizational learning. In addition, the result of this paper might assist regulators to rethink about the benefit of forensic accounting not only as an external source but also as an internal source if they become a member of a firm, especially the audit committee, reducing organizational dependency and maintaining a high level of transparency and sustainability.

Keywords: Forensic accountant's; Enhancing transparency; Organizational learning (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-96-5773-5_14

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DOI: 10.1007/978-981-96-5773-5_14

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