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Electronic Financial Crimes: The Required Skills, Education and Qualifications for Forensic Accountants to Predict and Prevent |
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PP: 1237-1248 |
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doi:10.18576/isl/120315
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Author(s) |
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Khaleel Al-Daoud,
Yousef Abuorabi,
Riyad Darwazeh,
Mohammad Yousef Nawaiseh,
Noor Majid Saifan,
Sulieman Ibraheem Shelash Al-Hawary,
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Abstract |
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| The main objective of this study is to explore the essential requirements that are required for accountants to perform their duties as forensic accountants (FAs) from the perspectives of two key stakeholders (professional accountants and lawyers) —including the main skills, level of education, area of specialisation and forensic accounting credentials that FAs should possess to practice forensic accounting services effectively and efficiently. A semi-structured interviews were conducted to the target population who are the user of forensic services. The NVivo software was used to assist the raw data in a systematic method process. The findings identified the master’s degree as the appropriate level of education for FAs. The results also indicated the importance of numerous skills that accountants should possess such as communication skills, presentation skills, simplify accounting information, analytical skills and objectivity.
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