The Role of Forensic accounting in Decreasing Risk of Financial Misstatements from Sudanese Academics Prospective.

Ahmed Yousif Adam Ismael, Musa Eisa Mohammed Babiker

Abstract


The financial corruption represents the biggest danger facing societies in general and the financial meltdowns of some of the companies increased the spread of this phenomenon which has a negative impact on the confidence of the financial report.The aim of this study is to explore the role a forensic accountant can play in the fight against financial misstatements by applying his investigative skills and providing litigation support service. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of who working in the accounting field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that forensic accounting contributes to the availability of reliable financial reports. Also shows the application of forensic accounting in Sudan provides a transparent increase the value of corporate financial reports. Application of forensic accounting adds value to the company through securing and protecting owners' interest against fraud and financial fraud. 


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