A systematic review of the literature on forensic accounting in the Iraqi environment and what are the good qualities from an ethical viewpoint of the profession: a literature review for the period from 2012 to 2021
Abstract
This study aims to systematically analyze the existing literature of forensic accounting in the Iraqi environment, and thus determine the gap that exists in the forensic accounting literature, in addition to shedding light on the good qualities of forensic accounting from an ethical perspective in the era of the increasing accounting scandals, and thus the need for forensic accounting emerged. This study provides an overview of the literature review conducted in the field of forensic accounting in the Iraqi environment, which can be used by specialists, regulators, academics, researchers, practitioners of forensic accounting, etc., and the current study systematically analyzes a sample of (22) of research articles conducted in a wide field of forensic accounting, and the sample was selected from research articles published during the period from 2012 to 2021. Nevertheless, this study reached the most important results, which indicate the importance of integrating forensic accounting education into courses at the undergraduate and postgraduate levels. In addition, the forensic accountant must have skills in multidisciplinary areas. Likewise, knowledge of big data is essential to being a good accountant in forensic accounting. Accordingly, this study suggests several main areas for future research, namely; the importance of forensic accounting education, and how forensic accounting can be used to reduce financial meltdowns, the practical application of forensic accounting, and the role of the forensic accountant in light of the Corona pandemic. Due to the multidisciplinary and technical nature of the profession, forensic accountants are at great risk of confusing ethics and compliance with the law, and we suggest that understanding Virtue ethics and particularly the virtue of "The verdict" or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgment.
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