Document Type : Original Article
Author
Abstract
This study examines the actual existence of forensic accounting in Iraq based on three levels, including Iraqi laws, academic curricula in Iraqi public and private universities, and the accounting profession. By adopting the inductive and analytical approach to test the five hypotheses formulated by the study and by examining Iraqi laws and academic and professional curricula for the previous period ending in 2023, the study found that there was no academic presence of forensic accounting in Iraqi universities, and this led to a lack of interest in forensic accounting. This lack of interest was shown by the absence of a law regulating the forensic accounting profession, and then forensic accounting as a profession was ignored due to the lack of a law regulating this profession. Consequently, ignoring the forensic accounting profession had a great impact on its ignorance as a science, which led to the lack of academic studies in this accounting specialization. Although this study showed the reality of the state of legal, educational and professional interest in the Iraqi environment, it calls for actually starting to establish this specialized accounting branch at the level of universities, both postgraduate or graduate studies. If this beginning is achieved, it will lead to legal legislation that does justice to this accounting specialization and establishes the forensic accounting profession.
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