The Impact of Forensic Accounting Technique and Effective Internal Control on Creative Accounting

Abstract

This article intends to study the impact of forensic accounting techniques and effective internal control activities (creative accounting), as well as the necessary expertise for forensic accountants in diagnosing these creative accounting activities depending on the structural equation model. The findings of this study will be used to inform future research on this topic. In order to accomplish the research objectives by making use of Smart PLS, a questionnaire that contained a total of 22 queries was created and sent out using Google Form to 83 accounting specialists (auditors) in Iraq. Following an examination of the questionnaire's responses, the researchers arrived at a number of conclusions. According to this research, forensic accounting practises have negative repercussions for creative accounting. On the other hand, the findings of an effective internal control system revealed positive outcomes for creative accounting. This finding is of the utmost significance and explains why the majority of these results are unfavourable. These findings offer some suggestions, such as expanding the field of creative accounting techniques and their impact on the environment of Iraqi companies as well as the techniques required to apply them by organising forums and educational practises that teach them the techniques and objectives of forensic accounting and prospecting for creative accounting and identifying its dimensions to be dealt with according to the requirements of the Iraqi environment.