The impact of forensic accounting technique and effective internal control on creative accounting

Abstract

This article aims to study the impact of forensic accounting techniques and effective internal control activities (creative accounting) and the necessary expertise for forensic accountants in diagnosing these creative accounting activities depending on the structural equation model. A survey question including 22 inquiries was prepared and distributed by Google Form to 83 accounting experts (auditors) in Iraq to achieve the research objectives by utilising Smart PLS. The researchers arrived at a set of findings after analysing the questionnaire's questions. The critical importance of most of these results is that forensic accounting techniques have negative consequences, according to this study, on creative accounting; on the other hand, the results of effective internal control were positive for creative accounting. These results offer suggestions, including deepening the field of creative accounting techniques and their impact on the environment of Iraqi companies and the techniques required to apply them through organising forums and educational practices 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.