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Importance of Forensic Accounting in Countries of Business Opacity: A Means to End Fraud
internal control systems in which those of high authority are held liable and
responsible for any fraudulent and unethical misbehavior.

In sum, it is somehow a long process to start incorporating forensic accounting in

academic curricula. A first step that needs to be established is creating awareness
on ethical issues. As it was discussed, cultural shifts towards the importance of
FA is must be maintained, governments, legislation, educational systems as well

as managements should share their part in the diffusion and implementation of
forensic accounting.

References

Farrell, B. R., & Healy, P. (2000). White Collar Crime: A Profile of the Perpetrator and an Evaluation of the
Responsibilities for its Prevention and Detection.

Gilbert (1997), Law Dictionary, Harcourt Brace Legal and Professional Publications.

Kohl A. N., Arokiasamy L., Ah Suat C.L. (2009). Forensic Accounting: Public Acceptance towards Occurrence
of Fraud Detection

Loebbecke, J.K, Eining, M.M. Willingham, J.J. (1989). Auditor’s experience with material Irregularities.

Maranjan, S. (2010).The surprising plaque killing retailer profits.

Holder of a DBA degree from the University of Grenoble Ecole de Management in 2013. Dr.
Taha is now working as a chairperson of the marketing department at AUL university- Lebanon.
She is giving courses in marketing and accounting for both undergraduate and master’s
students. Participated in conferences regarding enhancement of education curricula.

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