The Possibility of Using Forensic Accounting Techniques for Combating Financial Corruption

An analytical Study of Points of View of a Sample of Academics, Accountants and Certified Public Accountants from Zawia City

Abstract

Forensic Accounting represents one of the areas of accounting which involves a set of skills and sciences used for combating financial corruption and supporting its prosecution and Treating its effects. This study examines the basic concepts in forensic accounting, highlights the concept of financial corruption, its forms, reasons and effects and describes the forensic accounting techniques for combating financial corruption. Two hypotheses about the possibility of using these techniques for combating financial corruption were formed and tested through SPSS. A questionnaire was designed and distributed  among a sample of academics and accountants and certified public accountants form Zawia. The findings of this study emphasized the possibility of using Forensic Accounting Techniques for Combating Financial Corruption and highlighted the importance of integrating  information from psychology , sociology , law, information technology, communications and other sciences into Libyan university accounting education to be utilized in Combating Financial Corruption.