The Role of Forensic Accounting in Maintaining Public Money and Combating Corruption in the Jordanian Public Sector

  •  Ola Khersiat    


The present study aims at stating the role and responsibility of the forensic accountant in the public sector as well as the challenges he/she faces in the attempt to reduce and detect fraud and corruption. A questionnaire consisting of 39 items was distributed among (100) employees of audit offices and firms, and another (30) among workers of the Accountability Bureau as an external control body that audits government units and departments.

After analyzing and testing the hypotheses using SPSS, results show that forensic accounting has a role in reducing fraud and corruption in the public sector, and that the difference between the profession of forensic accounting and external auditing is of importance. This indicates a strong conviction from the part of respondents regarding the role of forensic accounting in maintaining public money and combating corruption.

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