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

Avtorji

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

DOI:

https://doi.org/10.52152/wshv8248

Ključne besede:

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

Povzetek

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.

Prenosi

Objavljeno

2025-09-28

Številka

Letn. 23 Št. 10 (2025)

Rubrika

Article

Licenca

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

Creative Commons licenca

To delo je licencirano pod Creative Commons Priznanje avtorstva-Nekomercialno-Brez predelav 4.0 mednarodno licenco.

Kako citirati

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