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The Role Of Forensic Accounting Techniques In Detectingnon Numerical Fraud Risk Factors In Manufacturing Corporations In Amman Stock Exchange
[Full Text]
AUTHOR(S)
Dr.Firas Hashem
KEYWORDS
Forensic Accounting, Fraud risk factors. Data mining, Computer-aided auditing
ABSTRACT
This study aimed to investigate the role of forensic accounting techniques in detecting non-numerical fraud risk factors in manufacturing corporations in Amman Stock Exchange. The research population consisted of manufacturing companies listed in Amman Stock Exchange. A random sample of amounting 87 subjects was selected. The study used a self-administrated questionnaire. 87 questionnaires were recollected, 9 ones disregarded. So the sample was 78. Collected data were coded and analyzed using SPSS. The study concluded that there is a statistically significant role of Forensic Accounting Techniques in Detecting Non-Numerical Fraud Risk Factors in Manufacturing Corporations in Amman Stock Exchange. In addition, the study also concluded that (FPDDS) (Fraud prevention, detection and deterrence skills) and (FAIIS) (Forensic audit, investigation, and interviewing skills), and (LMAS) (Litigation, mediation, and arbitration skills) in Detecting Non-Numerical Fraud Risk Factors in Manufacturing Corporations in Amman Stock Exchange and finally (CARDR) (Computer-assisted reviews and document reviews) play a role in Detecting Non-Numerical Fraud Risk Factors in Manufacturing Corporations in Amman Stock Exchange.
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