The Availability of Forensic Accounting Application Factors to Enhance the Audit Quality in Palestine رسالة ماجستير

Abstract

The study focuses on the factors available for forensic accounting applications as well as their potential to enhance audit quality in Palestine. This further seeks to find out whether Palestinian auditors have the necessary instruments, skills, and resources to apply forensic accounting practices and whether such practices improve audit quality. The study was quantitative and relied on the use of a well-structured questionnaire distributed to external auditors and employees of the financial departments in companies listed on the Palestine Exchange. Description statistics, reliability tests (Cronbach's Alpha), t-tests, and Pearson correlation analysis on the data were done through statistical software called JASP. It turned out that Palestinian auditors are moderately ready in terms of the forensic tools and skills. Still, it actually showed limited application of advanced techniques such as data analytics. Furthermore, the results provided evidence of a statistically significant relationship between the application of forensic accounting factors and the betterment of audit quality; that is, fraud detection within auditing standards. In conclusion, forensic accounting requires training and an elaborate system, including technical instruments, professional training, and organizational support to improve audit quality. The implications of these findings are more practical to policymakers, regulators, and audit firms in enhancing efficacy and credibility regarding the auditing profession in Palestine