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Forensics Accounting in Business Law of the Kingdom of Saudi Arabia

Author

Listed:
  • Khalaf Khalaf Bandar

    (Businesses Law LLM - Yamamah university)

Abstract

This paper is dealing with one of the major challenges confronting the development of forensic accounting primarily legislation to combat fraudulent practices in the Kingdom of Saudi Arabia. The focus of our research is corporate and practice in the finance and banking sectors, since business operations are becoming more complex, especially with the recent developments in information and communication technology and as a consequence of the global pandemics of Covid-19 and the looming economic crisis. This has changed the nature of corporate fraud and fraudulent practices. This study has a primary goal to investigate the theoretical aspects of the integration of forensic accounting and corporate law and related regulation as tools for combating corporate and cyber fraud. In that sense, forensic accounting with a more than strong backing in the legislative aspects is strongly geared towards the minimization of the cost of employed capacities for forensic accounting activities to mitigate and eventually eliminate cyber fraud.

Suggested Citation

  • Khalaf Khalaf Bandar, 2022. "Forensics Accounting in Business Law of the Kingdom of Saudi Arabia," Journal of Forensic Accounting Profession, Sciendo, vol. 2(2), pages 78-88, December.
    • Handle: RePEc:vrs:jfaccp:v:2:y:2022:i:2:p:78-88:n:3
    DOI: 10.2478/jfap-2022-0010
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