Please use this identifier to cite or link to this item: 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
Field of Research (FOR): 150102 Auditing and Accountability
150199 Accounting, Auditing and Accountability not elsewhere classified
150101 Accounting Theory and Standards
Socio-Economic Outcome Codes: 900202 Professional, Scientific and Technical Services
900299 Property, Business Support Services and Trade not elsewhere classified
900201 Administration and Business Support 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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