Mohammad Hassan Ali Abdulrahman, Mohd Shukri Ab Yajid, Ali Khatibi, S. M. Ferdous Azam


Detecting the financial fraud is the foremost emphasis on forensic accounting. Financial frauds have been increasing rapidly across the international levels including UAE banking sector over the past years. Accordingly, the increasing activities of financial frauds require the high engagement of forensic accounting to run the effective investigation along with the performance of the individuals related to the criminal activities. The forensic accounting is estimated to facilitate for reducing or preventing susceptibility of conventional accounting and audit systems contributing to financial frauds. In this study, the main emphasis is on determining the influence of forensic accounting practices on detecting and preventing the suspected frauds from the banking sector operation in the UAE. The main results of this study demonstrate that there is a noteworthy influence of forensic accounting on the detection of fraud within Banking Industry in UAE.


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