A promising group of accounting students discusses the role of forensic accounting in combating financial manipulation and enhancing transparency.

University Media

In an academic setting reflecting the depth of scientific excellence and the quality of educational outcomes, the College of Administrative and Financial Sciences at the Emirates International University witnessed the discussion of a unique graduation project by accounting students, entitled: “The Role of Forensic Accounting in Reducing Creative Accounting Practices,” as part of the requirements for obtaining a Bachelor's degree.

This research is the fruit of distinguished scientific effort prepared by students: Mohammed Abdullah Al-Awadhi, Amr Marwan Saeed Jaradah, Emad Wael Al-Khamisi, Mohammed Wissam Maneh, Abdul Rahman Mohammed Al-Maamari, and Yousef Mohammed Al-Hadhouri, under the supervision of Professor Hadi Ahmed Al-Sayyad. A specialized scientific committee was present, comprising a distinguished group of academics: Dr. Ammar Mahyoub (external examiner), Dr. Fahmi Al-Daqaf, Dr. Abdullah Al-Qurashi, and Dr. Mohammed Al-Rahbi, in addition to the supervisor, Professor Hadi Al-Sayyad, as the internal examiner.

 The research highlighted one of the most prominent challenges facing the modern business environment: the practice of “creative accounting,” which is used to manipulate financial data and present a false image. This exploits the flexibility of some international accounting policies and standards, potentially misleading users and leading to the collapse of major economic entities.

In this context, the study emphasized the vital role of forensic accounting as an advanced tool that combines accounting knowledge with legal skills. It contributes to uncovering financial manipulations and supports the judiciary with the necessary technical expertise to resolve complex financial disputes, thereby promoting justice and curbing financial corruption.

The researchers also discussed the problem of some company managements resorting to embellishing financial statements to achieve short-term gains. They stressed that the variety of accounting alternatives can be misused, necessitating the activation of advanced oversight tools, foremost among them forensic accounting, to ensure the credibility of financial reports and protect the rights of stakeholders.

 The discussion committee commended the outstanding academic level of the research and the students' in-depth analytical approach, emphasizing that such projects reflect the quality of academic training offered by the university and its ability to prepare highly qualified professionals capable of meeting the professional challenges of the job market and actively contributing to enhancing transparency and integrity in the financial sectors.

Through these high-quality outputs, the university continues to solidify its position as a leading academic institution dedicated to building a generation of scientifically and professionally qualified specialists capable of making a real impact on their communities and shaping a more transparent and sustainable future.

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