2025-04

ESAM JOURNAL OF ECONOMICS AND SOCIAL RESEARCH (Issue : 1) (Volume : 6)

Abstract: The role of forensic accounting has emerged as a major field of accounting practices that relies on special techniques, which include fraud examination, antibribery, anti-corruption, business evaluation, expert testimony, litigation support, and cyber security in order to help the judiciary make rational decisions. This study aims to demonstrate the impact of forensic accounting in rationalizing judicial decisions in Iraq, and to achieve the objectives of the research study by designing a questionnaire that was sent to the study sample. The external auditors include academic accountants, professional accountants, and forensic accountants working in the governorates of Dohuk and Erbil, where 50 questionnaires were received. To analyze the study data, the Statistical Program for the Social Sciences (SPSS) was used, and the study reached a number of results, the most important of which is that forensic accounting helps judicial authorities and supports the work of oversight bodies to combat corruption, especially in light of the era of digitization and information technology, and forensic accounting affects the reduction of financial fraud operations. Because the forensic accountant has good methods, techniques, and skills, it can detect and investigate multiple operations such as money laundering, fraud, and embezzlement.