Culture-Specific Forensic Accounting Conceptual Framework: A Skills Set Theoretical Analysis

Mohammed Shanikat, Ashfaq Khan


Forensic accounting, given its peculiar investigative stance, requires a specific skills set on the part of theforensic accountant, that integrates accounting, auditing and investigative skills. The Jordanian Anti-CorruptionCommission’s (JACC) struggle to investigate Maward’s, a Jordanian state-own company, suspected corruptionhas raised serious concerns regarding the weak state of forensic accounting in Jordan, and the need for itsadaptation to suit the country’s peculiar context, to successfully institutionalize at the wider societal level andbenefit the state in its aim for ensuring efficient utilization of the scarce resources at its disposal. This study is anattempt to deduce a country-specific conceptual framework for forensic accounting, which can be replicated,with suitable adaptations, to other countries with similar cultural backgrounds, and put forth sometheory-supported suggestions to help guide future research in the area.

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