The Role of Forensic Accounting in Enhancing the Detection of Financial Corruption in Libyan Government Institutions: A Field Study from the Perspective of Expert Accountants Registered at Al-Khums Court of Appeal and Al-Khums Judicial Expertise Center

Abstract

This study aimed to identify the role of forensic accounting in enhancing the ability to detect financial corruption in Libyan government institutions. The research adopted a descriptive-analytical approach, and a questionnaire was specifically designed to survey the views of accounting experts registered with the Khoms Court of Appeal and accounting experts at the Khoms Judicial Expertise Center. A comprehensive survey was used due to the small sample size, and 45 questionnaires were distributed, of which 31 were received and deemed valid for analysis. Statistical analysis of the data revealed a set of results, the most important of which although the majority of the respondents were qualified as well field experience, they have been  required specialized training in forensic accounting, which weakens their effectiveness in investigations. The results also demonstrated statistically significant relationships between academic and practical qualifications, experience, skills, and the effectiveness of forensic accounting procedures, and the forensic accountant's ability to detect corruption. Regarding the collection of evidence, forensic accounting had a significant impact on tracking suspicious transactions and analyzing financial documents professionally, thus supporting justice and accountability. The study concluded with a set of recommendations, the most important of which were: There is a need to develop accounting education in Libyan universities to include specialized courses in forensic accounting, and to establish practical training programs targeting unqualified accountants to enhance their ability to detect financial corruption and analyze evidence.