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https://hdl.handle.net/1959.11/13805
Title: | Culture-Specific Forensic Accounting Conceptual Framework: A Skills Set Theoretical Analysis | Contributor(s): | Shanikat, Mohammed (author); Khan, Ashfaq A (author) | Publication Date: | 2013 | DOI: | 10.5539/ijbm.v8n15p112 | Handle Link: | https://hdl.handle.net/1959.11/13805 | Abstract: | Forensic accounting, given its peculiar investigative stance, requires a specific skillset on the part of the forensic accountant, that integrates accounting, auditing and investigative skills. The Jordanian Anti-Corruption Commission's (JACC) struggle to investigate Maward's, a Jordanian state-own company, suspected corruption has raised serious concerns regarding the weak state of forensic accounting in Jordan, and the need for its adaptation to suit the country's peculiar context, to successfully institutionalize at the wider societal level and benefit the state in its aim for ensuring efficient utilization of the scarce resources at its disposal. This study is an attempt to deduce a country-specific conceptual framework for forensic accounting, which can be replicated,with suitable adaptations, to other countries with similar cultural backgrounds, and put forth some theory-supported suggestions to help guide future research in the area. | Publication Type: | Journal Article | Source of Publication: | International Journal of Business and Management, 8(15), p. 112-123 | Publisher: | Canadian Center of Science and Education | Place of Publication: | Canada | ISSN: | 1833-8119 1833-3850 |
Fields of Research (FoR) 2008: | 150102 Auditing and Accountability 150199 Accounting, Auditing and Accountability not elsewhere classified 150101 Accounting Theory and Standards |
Fields of Research (FoR) 2020: | 350102 Auditing and accountability 350101 Accounting theory and standards |
Socio-Economic Objective (SEO) 2008: | 900202 Professional, Scientific and Technical Services 900299 Property, Business Support Services and Trade not elsewhere classified 900201 Administration and Business Support Services |
Socio-Economic Objective (SEO) 2020: | 110301 Administration and business support services 110302 Professional, scientific and technical services |
Peer Reviewed: | Yes | HERDC Category Description: | C1 Refereed Article in a Scholarly Journal |
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Appears in Collections: | Journal Article UNE Business School |
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