Forensic Accounting from an Islamic Perspective: A Conceptual Framework from the Jordanian Context

Hashem Alshurafat, Haitham A. Haloush and Abdallah Bader Mahmoud Alzoubi

Chapter 6 in Islamic Accounting and Finance:A Handbook, 2023, pp 173-193 from World Scientific Publishing Co. Pte. Ltd.

Abstract: Forensic accounting is a modern occupation that covers many services, including fraud investigation, IT forensics, litigation support, and business valuation. Few, if any, have come across forensic accounting based on an Islamic perspective. The religion of Islam ascribes to a wide spectrum of the highest morals and virtues. Our research involved a review of the previous research on forensic accounting, and we benchmarked it to the Islamic Sharia and law within the Jordanian context. The findings show that Islamic perspectives would lend robust foundations to forensic accounting in its endeavors to detect and prevent fraud and assist the trier of fact. This chapter contributes to the previous literature on forensic accounting by providing an optimal set of Islamic concepts that might be of benefit to forensic accounting practitioners, academics, and regulators.

Keywords: Islamic Accounting; Islamic Finance; Islamic Banking; AAOIFI (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2023
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