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The Role of Forensic Accounting in Maintaining Public Money and Combating Corruption in the Jordanian Public Sector

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  • Ola Mohammad Khersiat

Abstract

The present study aims at stating the role and responsibility of the forensic accountant in the public sector as well as the challenges he/she faces in the attempt to reduce and detect fraud and corruption. A questionnaire consisting of 39 items was distributed among (100) employees of audit offices and firms, and another (30) among workers of the Accountability Bureau as an external control body that audits government units and departments. After analyzing and testing the hypotheses using SPSS, results show that forensic accounting has a role in reducing fraud and corruption in the public sector, and that the difference between the profession of forensic accounting and external auditing is of importance. This indicates a strong conviction from the part of respondents regarding the role of forensic accounting in maintaining public money and combating corruption.

Suggested Citation

  • Ola Mohammad Khersiat, 2018. "The Role of Forensic Accounting in Maintaining Public Money and Combating Corruption in the Jordanian Public Sector," International Business Research, Canadian Center of Science and Education, vol. 11(3), pages 66-75, March.
    • Handle: RePEc:ibn:ibrjnl:v:11:y:2018:i:3:p:66-75
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    References listed on IDEAS

    as
    1. Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    forensic accounting; fraud; public sector;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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