Forensic Accounting Forensic Accounting and Its Impact on Fighting Against the Tax Evasion

forensic Accounting and Its Impact on Fighting Against the Tax Evasion

Abstract

Abstract

This study examines forensic accounting and its impact on the fight against tax evasion by brokerage firms listed on the Amman Stock Exchange. To achieve this goal, the researcher of this study reviewed previous studies. She chose the analytical descriptive method. She distributed 245 questionnaires to the sample. The Samples were represented by tax auditors and brokerage firms listed on the Amman Stock Exchange. Forty-five questionnaires were excluded because they were not valid for the analysis. The researchers of this study analyzed 200 forms that were representative of the study. Several results were obtained. Forensic accounting has been found to include a variety of tools and means to enable forensic auditors to detect cases of tax evasion by brokerage firms listed on the Amman Stock Exchange. Brokerage companies listed on the Amman Stock Exchange. Forensic accounting has been found to enhance the transparency of brokerage firms’ taxable income on the Amman Stock Exchange. Forensic accounting has been found as a tool to reduce tax evasion. Given the above results, the researchers of this study make several recommendations. She suggested creating a position called (Forensic) in courts dealing with civil liability issues. She suggested starting the necessary laws to enforce measures to deter those committing crimes related to tax evasion at brokerage firms in Jordan.

Keywords: forensic accounting, tax evasion, Jordanian brokerage companies.