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The impact of forensic accounting technique and effective internal control on creative accounting

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Main Authors: Zardasht Abubaker Qader, Barzinji, Wan Sallha, Yusoff, Mohd Sofian, Mohammad Rosbi, Mohd Fairuz, Md Salleh
Other Authors: mamosta.zardasht@gmail.com
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2022
Subjects:
Creative accounting
Effective internal control
Forensic accounting techniques
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/75788
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spelling my.unimap-757882022-08-02T04:15:35Z The impact of forensic accounting technique and effective internal control on creative accounting Zardasht Abubaker Qader, Barzinji Zardasht Abubaker Qader, Barzinji Wan Sallha, Yusoff Mohd Sofian, Mohammad Rosbi Mohd Fairuz, Md Salleh mamosta.zardasht@gmail.com Faculty of Applied & Human Sciences, Universiti Malaysia Perlis (UniMAP) Erbil Technical Administrative Institute, Erbil Polytechnic University Iraq Graduate School of Business, Universiti Kebangsaan Malaysia (UKM) Creative accounting Effective internal control Forensic accounting techniques Link to publisher's homepage at https://ijbt.unimap.edu.my This article aims to study the impact of forensic accounting techniques and effective internal control activities (creative accounting) and the necessary expertise for forensic accountants in diagnosing these creative accounting activities depending on the structural equation model. A survey question including 22 inquiries was prepared and distributed by Google Form to 83 accounting experts (auditors) in Iraq to achieve the research objectives by utilising Smart PLS. The researchers arrived at a set of findings after analysing the questionnaire's questions. The critical importance of most of these results is that forensic accounting techniques have negative consequences, according to this study, on creative accounting; on the other hand, the results of effective internal control were positive for creative accounting. These results offer suggestions, including deepening the field of creative accounting techniques and their impact on the environment of Iraqi companies and the techniques required to apply them through organising forums and educational practices that teach them the techniques and objectives of forensic accounting and prospecting for creative accounting and identifying its dimensions to be dealt with according to the requirements of the Iraqi environment. 2022 2022-08-02T04:15:35Z 2022-08-02T04:15:35Z 2022-06 Article International Journal of Business and Technopreneurship, vol.12(2), 2022, pages 89-100 2231-7090 (printed) 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/75788 https://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Creative accounting
Effective internal control
Forensic accounting techniques
spellingShingle Creative accounting
Effective internal control
Forensic accounting techniques
Zardasht Abubaker Qader, Barzinji
Zardasht Abubaker Qader, Barzinji
Wan Sallha, Yusoff
Mohd Sofian, Mohammad Rosbi
Mohd Fairuz, Md Salleh
The impact of forensic accounting technique and effective internal control on creative accounting
description Link to publisher's homepage at https://ijbt.unimap.edu.my
author2 mamosta.zardasht@gmail.com
author_facet mamosta.zardasht@gmail.com
Zardasht Abubaker Qader, Barzinji
Zardasht Abubaker Qader, Barzinji
Wan Sallha, Yusoff
Mohd Sofian, Mohammad Rosbi
Mohd Fairuz, Md Salleh
format Article
author Zardasht Abubaker Qader, Barzinji
Zardasht Abubaker Qader, Barzinji
Wan Sallha, Yusoff
Mohd Sofian, Mohammad Rosbi
Mohd Fairuz, Md Salleh
author_sort Zardasht Abubaker Qader, Barzinji
title The impact of forensic accounting technique and effective internal control on creative accounting
title_short The impact of forensic accounting technique and effective internal control on creative accounting
title_full The impact of forensic accounting technique and effective internal control on creative accounting
title_fullStr The impact of forensic accounting technique and effective internal control on creative accounting
title_full_unstemmed The impact of forensic accounting technique and effective internal control on creative accounting
title_sort impact of forensic accounting technique and effective internal control on creative accounting
publisher School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
publishDate 2022
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/75788
_version_ 1743108375092133888
score 13.214268

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