MODERN FORENSIC ACCOUNTING PRACTICES AND THEIR ROLE IN FIGHTING INSTITUTIONAL CORRUPTION: A SURVEY-BASED STUDY IN ALGERIA

Authors

  • DOUIS ABDELKADER Ibn Khaldoun University of Tiaret, (Algeria)
  • BOURAOUI AISSA Centre University of Barika,(Algeria)

DOI:

https://doi.org/10.52152/wshv8248

Keywords:

Investigative Forensic Accounting; Financial Fraud; Administrative and Financial Corruption; Fraudulent Accounting

Abstract

The study investigates the role of investigative forensic accounting techniques in limiting financial and administrative corruption. It focuses on the control measures that forensic accountants can apply to detect and reduce fraudulent practices. The empirical results confirm the relevance of these techniques in complex financial environments. The study recommends strengthening their application as a key anti-fraud tool.

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Published

2025-09-28

Issue

Vol. 23 No. 10 (2025)

Section

Article

License

Copyright (c) 2025 Lex localis - Journal of Local Self-Government

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

MODERN FORENSIC ACCOUNTING PRACTICES AND THEIR ROLE IN FIGHTING INSTITUTIONAL CORRUPTION: A SURVEY-BASED STUDY IN ALGERIA. (2025). Lex Localis - Journal of Local Self-Government, 23(10), 441-465. https://doi.org/10.52152/wshv8248