Robotic Process Automation (RPA) represents a groundbreaking technological advancement that significantly enhances the efficiency and quality of accounting processes. By automating routine tasks, RPA reduces human errors, leading to improved accuracy in accounting transactions, faster preparation of financial reports, and increased transparency through precise and efficient data tracking and analysis. This study seeks to examine the impact of RPA implementation on the quality of accounting information, with a particular focus on enhancing the efficiency and effectiveness of financial reporting. Data were collected through a survey administered to a diverse group of academic accountants, external auditors, and accountants working in accounting firms across the governorates of Dohuk, Erbil, Sulaymaniyah, and Mosul in Iraq. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) to ensure accuracy and reliability of the findings. The results indicate that RPA significantly improves the accuracy of accounting transactions and reduces human errors, thereby enhancing the overall quality and credibility of financial information. However, the study also identifies several technical and security challenges associated with RPA adoption, including difficulties in integrating legacy systems with new technologies and concerns regarding the protection of financial data. Based on these findings, the study recommends strategic measures, such as investing in the development of digital infrastructure to facilitate system integration, strengthening cybersecurity protocols to safeguard financial data, and ensuring organizations are well-positioned to fully capitalize on the potential of RPA technology.

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.