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Title
Culture-Specific Forensic Accounting Conceptual Framework: A Skills Set Theoretical Analysis
Author(s)
Shanikat, Mohammed
Publication Date
2013
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) 2020
Socio-Economic Objective (SEO) 2020
Peer Reviewed
Yes
HERDC Category Description
Peer Reviewed
Yes
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