The Role of the Forensic Accountant in the Detection of Tax Fraud in Financial Statements: A Survey Study in the Jordanian Accounting and Auditing Offices and Firms

  •  Ola Mohammad Khersiat    


This study aims to emphasize the need for a forensic accountant to detect the manipulation of financial statements and combat tax fraud, and to identify the tax fraud-detecting means used by the forensic accountant in Jordan. To this end, the researcher prepared a questionnaire which was distributed among 125 forensic accountants working in Jordanian accounting and auditing firms. After analyzing and testing the hypotheses using SPSS, the following outcomes were drawn: The forensic accountant has the qualifications, expertise and skills to detect tax fraud in financial statements as well as detect the manipulation of financial statements figures.

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