FORENSIC ACCOUNTING AND ITS ROLE IN THE PRAISE OF EARNINGS MANAGEMENT PRACTICES

Abstract

This study examines the relationship between forensic accounting and profit management practices. In addition to the role of forensic accounting in reducing earnings management. The importance of research is the novelty of forensic accounting as it is an important topic at the local and international level. Academic researchers and professional organizations should enrich offices to help students know the relationship between accounting and its role in reducing profit management practices. The research is based on the descriptive analytical approach by distributing a questionnaire to employees at the University of Karbala. 112 questionnaires were obtained that were valid for statistical analysis and were analyzed using the advanced statistical program SPSS V. 25. . The research reached several results, the most important of which are: that forensic accounting has an important role in reducing earnings management practices، forensic accounting works to verify that the accounting policies
applied are consistent with the professional publications. To ensure the adequacy of disclosure and transparency in financial reports, the accountant is an expert in litigation cases in accounting, finance, and taxation. The research also recommended focusing on the responsibilities and duties of management about accounting estimates when preparing financial reports. To take care of the process of examining and reviewing the report of the board of directors to ensure that the information contained therein conforms to the financial reports, and to provide consultation in the field of litigation in disputes of professional liability.